本研究主要目的在探討遊客服務品質感受、知覺價值與行為意圖之關係，以貓空纜車遊客為對象，並採用便利取樣方式發放問卷，共計發出350份問卷，回收有效問卷共292份，有效問卷回收率為83.4%，經描述性統計、獨立樣本檢定、單因子變異數分析、皮爾森積差相關及多元迴歸分析後發現：1.貓空纜車遊客以女性、居住在北部地區、年齡在21~30歲大專學歷者為主；2.貓空纜車遊客對服務品質的「可靠性」感受度最高，但在知覺價值及遊後行為意向評價不高；3.貓纜遊客知覺服務品質感受越正面者其知覺價值與行為意向越高；而知覺價值越高者其行為意向也會越高；4.對貓纜遊客遊後「行為意向」最具預測力的為「可靠性」與「知覺價值」變項，其整體預測力為54%。最後，根據研究結果，對政府單位提出相關建議，亦針對此議題提出後續研究之建議。

The purpose of this study was to analyze the relationships between feelings towards the quality of service, perceived values, and behavioral intentions among tourists who have visited the Maokong Gondola. A total of 350 questionnaires were handed out to tourists at the Maokong Gondola via convenient sampling, and 292 valid copies were retrieved (retrieval rate: 83.4%). A statistical analysis indicates that: 1. most of the tourists who visited the Maokong Gondola were females, living in northern Taiwan, between the ages of 21 ~ 30, and with college degree; 2. most tourists recognized the Maokong Gondola as “reliable” but had low perceived values and post-event behavioral intentions towards this facility; 3. the tourists with more positive, perceived quality of service offered by the facility also had higher perceived values and behavioral intentions, and those with higher perceived values also had higher behavioral intentions; 4. the variables with the most predictive power for tourists’ “behavioral intentions” were “reliability” and “perceived values,” with a overall predictive power of 54%. Lastly, recommendations for the governmental authority and local service providers and regarding future studies were proposed based on the findings.