馬祖博弈公投雖通過，但卡在相關條例一直沒有立法過關，連江縣政府早已決定先發展交通與觀光，故賭場開放事件可說已事過境遷、風止浪平。旅客們有為了感受戰地風光的洗禮，也有為了閒適氣氛的浸染，來到馬祖體驗這份帶有多重享受的美感，如北海坑道、芹壁聚落、神話之鳥－黑嘴端鳳頭燕鷗、擺暝等。馬祖地區也升級為國家風景區之一。還有一個絕美浪漫的特產―「藍眼淚」的海上奇景，為近年來台灣著名旅遊聖地，地方政府及居民也亟思發展。CNN也將馬祖藍眼淚列為全球必看十五大奇景之一。本研究採用層級分析(AHP)法，探討影響馬祖旅遊發展之關鍵因素，透過參考相 關文獻及專家建議後，將其分為「交通」、「食宿」、「觀光資源」、「導覽解說人員及設施」等四類主層級，其次層級之準則分別為交通下之台馬航空、台馬海運、離島間交通、兩岸小三通，食宿下之旅館飯店、民宿、餐飲小吃，觀光資源下之戰地風光、聚落傳統建築、宗教文化、生態地質景觀，導覽解說人員及設施下之導覽人員解說技巧、導覽人員專業知識、導覽人員服務態度、導覽設施等共計15項。經進行產學專家24位之訪談綜合後，發現主層級權重依序為:交通→觀光資源→食宿→導覽解說人員及設施;分項目標層的整體比較以:1.台馬間航空、2.台馬間海運等因素重要性較高，因每當春夏之際氣候多變，馬祖地區受到濃霧影響，能見度不足或雲層高度過低，南、北竿機場時常關閉，台馬間航班停飛，而台馬間及各離島間海運亦常受東北季風風浪過大影響，輪船無法航行，旅遊業常戲稱「旅遊馬祖送關島」，可見交通問題困擾馬祖當地甚劇。最後本文提出相關建議。

Although the vote of introducing casino to Matsu had passed, casino's construction had been idle due to its relevant regulations had not been passed. Therefore, Lienchiang County decided to develop transportation and tourism first and the fever of building casinos had receded. However, many tourists decided to came to Matsu to witness the scenery of the post-battlefield ruins. Some were attracted by the relaxed local atmosphere. After all, tourists often got to expose to multiple senses of enjoyment such as the North Sea Tunnel Road, the Standing Cliff, the mythical bird called Black-billed and End-crested tern, and etc. Matsu had also been classified as one of the national scenic regions. There is another unique and romantic item by Matsu's shore, the ＂Blue Tear＂, which is one of the most popular topics among Matsu's government and residents. CNN had also listed Matsu's ＂Blue Tear＂ as one of the top fifteen wonders in the world. This research adopts the formal Delphi method and the Analytic Hierarchy Process (AHP) method to explore the key factors affecting the development of tourism in Matsu. Based on relevant literatures and experts' recommendations, I have divided my researches into four major categories, ＂transportation＂, ＂food and lodging＂, ＂sightseeing resource＂, and ＂tour guides and facilities＂. Transportation covers topics including Taiwan-Matsu's air transportation, Taiwan-Matsu's maritime transport, inter-island transportation, and China-Matsu's trades. Food and lodging covers topics including hotels and restaurants, boarding houses, and local specialty food. Sightseeing resource covers topics including post-battlefield scenery, traditional architecture, religious culture, and eco-geological landscapes. Tour guides and facilities covers topics including tour guides' interpretive skills, tour guides' knowledge base, tour guides' hospitality, and tour facilities, total of 15 topics. After conducting interviews with twenty four experts specialized in industry and education field, the weights of the main hierarchy were determined to be: transportation → sightseeing resource → food and lodging → tour guides and facilities; the overall comparison of the topics mentioned was as followed: 1. Taiwan-Matsu's air transportation, 2. Taiwan-Matsu's maritime transportation. In conclusion, the research proposed the relevant suggestions.