本研究利用條件評估法，以屏東縣牡丹水庫為觀光遊憩之虛擬市場，採九十四年一月至六月參加牡丹水庫旅遊之觀光客為對象，透過碰巧性取樣做問卷調查，並應用因素分析（Factor analysis）、單因子變異數分析（One-way ANOVA analysis）、卡方檢定（Chi-square test）、t檢定（t-test）及皮爾森積差相關係數（Pearson product-moment correlation coefficient analysis）等方法分析，結果發現虛擬之五項活動，在「參與意願」方面，均具有顯著性參加意願，受訪者參加套裝行程，願付價格為250元。社經屬性之「參與意願」，受到「年齡」、「性別」、「職業」之影響，而「教育程度」、「每月所得」、「居住區位」及「參與社團與否」四項則無差異性，至於「願付金額」，則受到「職業」及「年齡」二項因素之影響最大。認知程度不同與不同戶外遊憩類型偏好者，其「參與意願」及「願付價格」均無顯著差異。對水源地認知及態度不同之受訪者，參加牡丹水庫旅遊活動之意願及願付金額皆具有顯著差異性。估計牡丹水庫觀光遊憩一年之經濟效益為8,727,320元，非使用經濟效益為每人平均2,290元，顯示牡丹水庫之生態條件確有無形之社會價值（非使用經濟價值）。由參加意願或使用者願意付費觀點得知，牡丹水庫觀光遊憩市場頗具開發潛力。

This research adopted contingent valuation method by taking Mutan Reservoir in Pingtung County as the virtual market of tourist travel, then selected the tourists and groups who traveled in Mutan Reservoir during January to June 2005 as the subjects of the research. By applying the Factor Analysis, One-Way ANOVA Analysis, Chi-Square Test, T-Test, and Pearson Product-Moment Correlation Coefficient Analysis, we found that the “participant willingness” showed significant participant willingness in five virtual activities. The subjects were willing to pay NT$250 for a travel package. The “participant willingness” of social economic attributes was affected by “age”, “sex”, and “occupation”. However, there is no significant difference in the following items – “education level”, “monthly income”, “residence area”, and “whether joining association”. But “price willing to pay for” was significantly affected by two factors – “occupation” and “age”. As to the subjects of different degree of awareness and the different preference of outdoor travel, there was no significant difference in “participant willingness” and “price willing to pay for”. Regarding to the subjects who had different viewpoints of awareness and attitude toward the resource of water, there was an obvious difference in the participation willingness to Mutan Reservoir and the price they are willing to pay for. It is estimated that the economic benefit generated from Mutan Reservoir travel is NT$8,727,320 per year, and the economic benefit generated from non-use is NT$2,290 per person in average. These indicate the ecological condition of Mutan Reservoir has intangible social value (economic value of non-use). Learning from the viewpoints of participant willingness and willingness to pay by users, the tourist travel market of Mutan Reservoir does have great potential of development.