大陸來台旅遊政策開放後，此市場快速發展，已經成為台灣最主要的入境客源，帶來商機也帶來了影響，因此，本研究目的在建構台灣居民對大陸來台旅遊之旅遊影響感知與發展態度之關係模式。除了從社會交換理論來論證對發展態度之影響關係外，提出以在地發展的嵌入理論觀點，引入總體評價的中介變量，納入旅遊品質影響感知與整體影響感知為中介的理論架構進行創新探索，重新探討並採用結構方程模式建構旅遊影響感知與發展態度之間的直接與間接影響關係模式。採便利抽樣方法對台灣北、中、南、東、及離島居民進行問卷調查，實證結果驗證通過總體評價為中介，構建居民對目標旅遊市場發展態度的合理性與可行性。

Since the open policy of Chinese tourists to Taiwan promulgated, Chinese tourists has already become the largest number of inbound tourists to Taiwan. The purpose of this study aimed to constructing the relationships between Taiwan residents’ perceptions of tourism impacts and attitudes toward development of Chinese tourism market to Taiwan. Besides the social exchange theory, the study employed embeddedness theory to construct the theory model by using integral impacts perceptions as an intermediary variable between perceptions of tourism impacts and attitudes toward tourism development. The study reconstructed the equation model of attitudes toward tourism development from tourism impacts through integral evaluation impacts perceptions for empirical study. The study findings showed direct effects from economic impacts, socio-cultural impacts, and integral evaluation impacts to attitudes toward tourism development. And it also found indirect effects from each tourism impact through integral evaluation impacts to attitudes toward tourism development. The study employed questionnaires to survey Taiwan residents from northern, central, southern, eastern as well as from islands outside Taiwan through convenience sampling method. It explored and testified the influential mediated mechanism to form attitudes toward tourism development through integral evaluation impacts. Thus, it is reasonable and reliable to recognize the influential mechanism of attitude toward tourism development through integral evaluation impacts.