觀光產業為澎湖之主要產業之一，澎湖觀光資源雖然豐富，但由於秋、冬季氣因而受到東北季風的影響，遊客數量銳減，澎湖所有產業的景氣也因而受到進帶影響。欲克服澎湖季節性影響觀光發展存在已久的難題，需要結合一套嚴謹且整體性的計劃，極適合採用策略管理的概念去制定行銷策略。本研究目的在於採用策略管理的點，經由相關文獻資料的蒐集、整理與分析，並彙集產、官、學界之意見，採用質性與量化分析方法，以策略性行銷分析工具－SWOT分析及TOWS矩陣，針對澎湖淡季光旅遊所面臨外部環境的機會的與威脅及其內部環境的優勢與劣勢進行分析，研究結果推導出WT劣勢威脅策略，依據其降低內部劣勢與避開環境威脅之防禦策略的意涵，加以勢展澎湖淡季光發展行策略之建議，作為澎湖淡季觀光發展的參考。

The Tourism industry is one of the main industries in Penghu. Although tourism resources are abundant, but the climate is influenced by the Northeastern monsoon in autumn and winter; it shows that not only the quantity of visitors falls sharply but also the prosperity of the whole industry are influenced in Penghu. It had to offer a set of rigorous and integrated plan to overcome the seasonality problems, which existed for a long time in Penghu. The most suitable method is to make a marketing strategy by adopting the strategic marketing concept. The purpose of this study is to adopt the viewpoints of strategic marketing, and combine the opinions of collecting from the industry, official and academy. Both of the quantitative and qualitative methods of which SWOT analysis and TOWS matrix tools are employed to analyze the opportunities and threads of the external environment; the strengths and weaknesses of internal environment on the tourism development in Penghu. On the basis of the research results, the defense strategy of reducing the weaknesses on internal environment and avoiding the environmental threat is offered. According to the implication of defense strategy, the concrete managerial suggestions and references are offered to formulate the strategies and develop marketing strategy on low seasons for the related tourism industry in Penghu.