本研究係探討台中縣政府舉辦之兩馬觀光季活動遊客之人口統計變項、旅遊行爲，以及服務品質與滿意度兩者間的差異性，並採用重要性與績效分析評估台中縣政府在舉辦活動經營與管理之優勢、弱點、機會與威脅，進而瞭解服務品質與滿意度對重遊意願之預測性。研究者於九十五年七、八月活動期間對14歲以上之遊客，採用問卷調查方式，共得1277份有效問卷，研究結果顯示參與活動的遊客特色爲：年紀輕、教育程度高、收入中等、以居住在台中縣市爲主，以家庭觀光活動爲主、主要旅遊資訊來源以台中縣政府宣導爲多。遊客對服務品質與滿意度之均持正面之評價。研究結論有四：(1)兩馬運動觀光活動是屬於地方小範圍的活動。(2)遊客重視服務品質高於體驗滿意度。(3)遊客之體驗服務品質、滿意度可以預測重遊意願。(4)本研究結果提供給台中縣政府未來舉辦相關活動及研究者之建議。

The purpose of this study was to discuss tourists' demographic variables, participating behavior, and difference between service quality and satisfaction during 2006 Horse and Bike Riding Tourism Activity. Also importance-performance analysis was applied to evaluate the SWOT (strength, weakness, opportunity, and threat) of Taichung County Government while operating and managing activities, so as to realize the correlation between re-visiting wills with service quality and satisfaction. The sample of questionnaire was from the tourists over 14 years during this activity in July and August, 2006. 1277 questionnaires were completely responded and analyzed. The features of the surveyed tourists were: young ages, high education background, middle-level income, mostly living in Taichung City and County, family as the main traveling companion, and resource of this tour information was mostly from the campaign of Taichung County Government. The tourists had positive evaluation toward service quality and satisfaction. The results of this study were: (1) 2006 Horse and Bike Riding Tourism Activity was a local activity; (2) service quality which tourists emphasized was higher than satisfaction degree; (3) re-visiting wills could be predicted based on experienced service quality and satisfaction; and (4) this study not only provided suggestions for Taichung County Government to hold related activities but also offered recommendations for future researchers.