澎湖具有豐富的海洋資源及景觀，素以海洋為主軸推動觀光產業之發展。而觀光產業的發展影響在地居民的生活，要讓居民能夠對觀光發展產生認同並參與其中，就需視觀光發展能為當地經濟、社會及環境帶來何種改變。因此，瞭解居民對觀光發展衝擊的認知及參與態度，將是決定當地推動觀光產業發展能否成功的重要指標，也是本文之研究重點，期能藉此瞭解澎湖居民社經背景、觀光發展衝擊認知及參與態度間的關聯性。 研究結果發現，不同個人背景變項(性別、年齡、職業、家庭狀況、個人月收入、教育程度及居住期間)在觀光發展衝擊認知及參與態度在，皆有部份的顯著差異。居民觀光發展衝擊認知的經濟效益對參與態度各變項，皆呈顯著的正向影響，觀光發展衝擊 認知的社會文化對參與態度的參與意願及參與能力，呈顯著的正向影響，觀光發展衝擊認知的實質環境與參與態度的參與認知及參與能力，呈顯著的正向影響。

Penghu has its abundant oceanic scenery and resources which has set touristic industry into developmental progress. However, the progress of the tourism industry has affected the residents’ way of living. The result of what the development could bring to the environment and local economy are crucial for the residents to decide whether they shall acknowledge and participate in the developmental efforts. Consequently, the perception and attitude on tourism development will be the determinant whether it could succeed. The knowledge that the local people have on society and economy toward the tourism development impact issue is correlated and it is the key of this study. The study finds that there’s a remarkable differences on the perception and attitude of tourism and its developmental impact according to different individual backgrounds (gender, age, family status, monthly income, education and residing period).The residents’ perception of the developmental impact and its economic benefits showed an overall positive interest on the different form of participating attitude. The perception of the developmental impact toward social culture showed positive influence on the different participating attitudes and willingness. The perception of the developmental impact towards the environment, participating perception, attitude and ability all showed striking positive effects.