目的地意象在旅遊決策過程中，對目的地之選擇行為具有決定性的影響力。因此，目的地管理者如何充分了解遊客真實需求與期盼，進而反映於旅遊體驗價值之提昇，是增強旅遊目的地競爭力的重要課題。傳統的重要度績效分析法(IPA)所得的關鍵屬性優先改善重點，並無考慮重要度與績效表現間的因果關係與潛在變項的特質。因此，本研究提出結合結構方程模型(SEM)與IPA 於關鍵目的地意象屬性確認之新作法(SEM-IPA)。SEM-IPA 法中將先驗證目的地意象屬性於衡量上的信、效度，再據以導出目的地意象屬性的隱性重要度，進而修正IPA 矩陣圖。研究結果顯示，於理論上SEM-IPA 法可合理估計目的地意象屬性之重要度，於實務上則能確認「娛樂活動」與「旅遊服務品質」是目前形塑澎湖目的地意象過程中，最需積極從事改善作為的關鍵目的地屬性。

The image a tourist has about a destination directly influences the choice of destination,valued attributes, and the purchase process. In addition, it also plays a critical role in tourist satisfaction and the promotion of certain specific types of tourism. Therefore,manager sufficiently understands tourists’ needs, expectations and thoughts for applying in destination image formation and destination image quality improvement is an important issue of business competitive advantage. Usually, managers apply importanceperformance analysis (IPA) to identify critical improvement attributes. But in the utilization of IPA, numerous studies have demonstrated, attribute importance and attribute performance have a causal relationship and the customer’s self-stated importance is not the actual importance of service attribute. These findings raise questions regarding the applicability of conventional IPA. Therefore, this study presents a revised IPA which integrates structural equation modeling (SEM) and conventional IPA to effectively assist practitioners in determining critical destination image attributes. Finally, a destination image improvement case is presented to demonstrate the implementation of the proposed SEM based IPA (SEM-IPA) approach.