本研究以世界經濟論壇所公佈之旅遊競爭力指標為基礎，探討離島所在縣市的每人經濟發展支出、每一醫療機構服務人數、每人環保經費、竊盜犯罪人口率，以及雨量因素，對離島觀光人數之影響。以2003年到2017年為樣本期間，研究樣本同時包含時間序列與橫斷面的資料型態，故採用追蹤資料模型估計方法。研究結果顯示，每人經濟發展支出、每人環保經費與當地觀光人數呈顯著正相關。本研究建議地方政府可提高經濟發展支出，帶動基礎建設；另外，增加每人環保經費，減少對環境所產生的負面影響，提升環境品質、維護環境資源進而提升觀光產業，並達到永續發展的目標。

This study based on the Travel and Tourism Competitiveness Report published by the World Economic Forum aims at investigating the determinant of the number of tourists of offshore islands in Taiwan. The explaining variables include the per capita economic development expenditures, the number of persons served by every medical care facility, the per capita environmental protection expenditures, the offender rate of theft, and the rainfall of the county that the island is belonged to. The panel data model estimation approach was employed to analyze the annually data from 2003 to 2017. The results show that the per capita economic development and environmental protection expenditures are significantly positively correlated with the number of tourists. The results suggest that local governments should increase their economic development expenditures to promote infrastructure construction to attract tourists. In addition, the local government should increase the environmental protection expenditures to reduce the negative impact on the environment, improve the environmental quality, maintain environmental resources, enhance the tourism industry, and, therefore, achieve the goal of sustainable development.