本研究以具備自然資源、歷史文化及觀光旅遊等特色的太魯閣國家公園為研究場域，首先運用探索性因素分析法萃取出遊客對太魯閣國家公園目的地意象的五個認知、情感及獨特因素，其次利用集群分析法劃分出四個不同目的地意象群體，最後以旅行成本法建構太魯閣國家公園遊憩需求模型，使用On-Site Poisson模型估計其國家公園遊憩需求函數，並比較四個目的地意象群體在遊憩效益上的差異性。本研究之實證結果發現：一、在四個具有顯著性差異的目的地意象群體中，多元意象群為最重要的區隔群體；二、四個目的地意象群體在國家公園遊憩需求上呈現顯著差異；三、平均每位前往太魯閣國家公園遊客之遊憩效益介於3,684至4,139新臺幣／年；四、「景觀吸引型」集群，其獲致的遊憩效益高於其他三集群。本研究結論：為能達成國家公園永續發展的目標，太魯閣國家公園管理單位應重視國內外遊客的目的地意象與遊憩需求，透過市場區隔的方式來吸引主要集群的遊客，並進一步針對自然景觀、生態資源及遊憩品質，設定相關之資源維護計畫，未來更可透過入園收費將各項遊憩與環境資源管理所獲得之營運收益，挹注於國家公園的經營管理上，以期改善主要設施並提升生態環境品質。

In this study we chose the Taroko National Park as the research site, which is a popular sightseeing park with the characteristics of the natural resources and historic culture. First, the exploratory factor analysis was applied to extract five cognitive, affective, and unique factors of the destination images for the tourists, who visited Taroko National Park. Second, the cluster analysis was employed to identity four clusters among different factors of the destination images. Finally, the travel cost method was adopted to establish Taroko National Park recreation demand model, in order to estimate the recreation demand function by On-Site Poisson estimation model and to measure the differences in recreation benefits of the four destination image clusters. The empirical results of this study are as follows: (1) Among four identified clusters, the multi-purpose image seekers were found to be the most important segment. (2) The four destination image clusters differ significantly in terms of national park demands. (3) The recreation benefits of visiting Taroko National Park ranged between NT $3,684 to 4,139 for every visitor per year. (4) The “landscape attraction clusters” had the higher recreation benefits than other three destination image clusters. This study concluded that administrators of Taroko National Park should pay more attention to the destination image and recreation demand of domestic and international visitors in order to achieve the goals of sustainable development for the national park. Furthermore, attracting primary clusters by way of market segmentation, and the resource maintenance program to protect the natural landscape, ecological resources and recreation quality need to setup. The operating profit gained from recreation and environmental resources management through the entry fees could be invested in the management of Taroko National Park to improve the primary facilities and services, and enhance the ecological quality.