本研究針對涉入概念，建立一套有信度及效度的「海洋運動觀光與休閒活動涉入量表」，此量表能有效評估海洋運動觀光與休閒參與者的涉入程度。透過嚴謹的信效度檢測，首先建構海洋運動觀光與休閒活動涉入模式，以結構方程模式的驗證式因素分析，對此理論模式進行驗證。本研究以北海岸及觀音山國家風景區、東北角暨宜蘭國家景區、雲嘉南國家風景區與大鵬灣國家風景區從事海洋運動觀光與休閒活動之觀光客為研究對象，並獲得472份有效問卷。經「多因素斜交模式」做模式內在結構適配的評鑑，顯示該模式具有聚合效度、區別效度及良好的信度。因此，本研究結果顯示海洋運動觀光與休閒活動涉入模式的因素結構可以成立，海洋運動觀光與休閒活動涉入量表模式是一個具有三個因素的一階斜交模式，包含吸引力、中心性、自我表現等三個因素。

This study aimed to construct a ＂Marine Sports Tourism and Leisure Involvement Scale＂ with good validity and reliability based on the concept of involvement. This scale can be used to assess participants’ degree of involvement in a marine sports and leisure activity. Through the strict tests of validity and reliability, this study first built a marine sports and leisure activity involvement model. Then this theoretical model was tested using the CFA of SEM. The research subjects were the tourists who had visited the North Coast & Guanyishan National Scenic Area, the Northeast and Yilan Coast National Scenic Area, the Southwest Coast National Scenic Area, or the Dapeng Bay National Scenic Area. 472 of the retrieved questionnaires were valid. The fitness of internal structure of the model was assessed using the correlated factors model. The result showed that the model’s convergent validity, discriminant validity, and reliability were all very high. Thus, the factor structure of the marine sports and leisure activity involvement model was found workable by this study. The marine sports and leisure activity involvement model is a first-order correlated model with three factors, which are attraction, centrality, and self-performance.