海洋資源，曾經成就了澎湖最主要的兩個產業-漁業及觀光。後來，在兩大產業各別因爲漁業資源枯竭及產業環境改變而面臨嚴峻考驗時，又因爲休閒漁業的興起，重新給予兩者新的契機。現有的海洋資源的確能夠在澎湖發展休閒漁業初期賦予業者足夠的優勢，但是隨著其他競爭者的加入，經營者想要保有持久性的競爭優勢，就必須以價值創新的觀點思考，有系統性地檢視自身的資源與能力，加以轉化及提升並重新建構產業的競合關係，才能發展出符合顧客需求的商品與服務。透過對產業現狀的分析，本文發展出一簡單的策略模式。此模式從顧客的價值出發，由資源基礎觀點切入，針對澎湖發展休閒漁業的資源進行系統性分析，再以價值創新的理論爲基礎，並透過「生產、生活、生態」爲概念的平台，將傳統的漁業資源提升爲觀光資源，並導入資源投資的概念。最後，藉由此模式發展出符合市場的商品與服務，更要透過產業的競合關係，讓資源發揮最大的價值，也讓澎湖休閒漁業的經營邁向藍海。

Penghu has abundant marine resources, fishing and tourism industries were the most important achievements of Penghu in the past years. Presently, Penghu is facing the depletion of fishery resources and severe environmental changes. However, the rising of leisure fishing reunited the two industries and initiate Penghu a new opportunity. The existing marine resources positively provided Penghu sufficient advantage at early stage of development of recreational fishing. However, with the join up of other competitors, operators must to review its resources comprehensively, and have the ability to transform and upgrade and to re-construct the relationship between competing industries, to develop recreational products and services to satisfy customer needs, thus, to maintain sustainable competitive advantages. This study utilizes Resource-based view from customer perceived value to analyze Penghu leisure fisheries resources systematically. Further, base on the value innovation theory to construct a simple model for the strategic development of leisure fishing industry. Applying the concept of "production, live and ecology" as a platform to upgrade traditional fishery into tourism resources. Finally, employ this model to develop products and services in line with tourist market requirements. The cooperation among competing industries would maximize the value of various resources, as well as enhancing blue ocean strategy operation of Penghu leisure fishery.