本研究目的旨在針對開放觀光所帶來的經濟面、社會文化面與實體環境面三大面向之影響作深入探討與分析。吾人透過具有高信度與高效度之量表，經由文獻蒐集、瞭解兩岸背景、文化，進而針對開放觀光所帶來三大面向影響作深入探討與分析。並採用層級分析法進行各層面估計分析，針對旅遊業者蒐集樣本資料。研究結果發現，開放大陸人士來台觀光政策對台灣所造成的效益層面，其中以經濟面較為受重視，在經濟面中又以「增加國民所得」、「增加工作機會」列居一、二，而實體環境面之「整體觀光發展計畫」名列第三，可見旅遊業者對政府的整體觀光發展計畫之重視程度。本研究結果建議，觀光開發除了滿足經濟需求外，必須兼顧實體環境與社會文化之重要資源，政府與民間業者也應廣泛收集當地環境與人文資料，提供遊客解說與教育的服務。

The purpose of this work is to elucidate how relaxation from mainland China brings up the social culture impact, economic impact and environment impact on tourism industry in Taiwan, and explores the hierarchy of this relationship. Samples were collected using the questionnaire, which had been assessed the quality of our measurement efforts by investigating reliability and validity. To understand the appropriate models for each dimension, the study applied Analytic Hierarchy Process from the aspect of three impacts, including social culture impact, economic impact and environment impact, and set up criteria through literature review and the analysis of enterprise documents. Finally, a copy of professional questionnaire was created to undertake the survey, as well as to make the optimal weights for the target tourism industry in Taiwan. For future research, other variables of relaxation may influence tourism industry in Taiwan should be discussed. In practice, government can hone the relevant variables to raise the effect of social culture impact, economic impact and environment impact on tourism industry. Finally, this study provides a new hierarchy of the relationships among social culture impact, economic impact and environment impact on tourism industry.