本研究旨在了解帛琉的觀光發展與環境永續，藉由帛琉經驗探討澎湖未來觀光發展的可行策略。研究方法採用深度訪談法，針對帛琉旅遊局行政人員進行相關訪談，訪談內容以觀光發展爲主題，並使用SWOT分析整理出帛琉政府當局在觀光發展上之作法，研究中發現：1.帛琉對於地方現況、居民及觀光客的宣導已做了相當程度的規劃；2.當進行規劃時，會以永續發展爲目標，並致力於生態保育。研究結果能提供澎湖於未來規劃觀光發展時，做爲有助益的參考。

The purpose of this study is to understand the tourism development and the sustainable environment in Palau. Through the experience of Palau, Penghu would develop the strategy of tourism development in the future. In-depth interview was used in this study. Interviewees are administrators of Palau Tourist Office. Issues of the tourism development are the main content of the interview. SWOT also used in the study to analyze the method of Palau in tourism industry. In the study, we find: (1) Palau has done a plan for residents, tourisms and places where they managed. (2) The concept of Sustainable development applied in the nature conservation when they did a plan. The result would provide a useful suggestion in the tourism development planning of Penghu.