爲因應遊客住宿需求，提供遊客多樣化的住宿選擇，許多民宿如雨後春筍般，快速地在澎湖出現，造成業者問高度的競爭狀況。本研究的目的旨在探討遊客選擇民宿的動機、其與社經背景、住宿情形、期望與滿意之間的關係。本研究採用問卷調查法，以「馬公地區」遊客爲研究對象，透過非隨機抽樣的立意抽樣法，發出294份問卷，共獲有效樣本252份，依研究目的及驗證之需，本研究以卡方獨立性檢定，以瞭解社經背景與民宿住宿情形，並利用配對樣本t檢定驗證住宿前後期望與滿意程度的差異情形。研究結果發現，選擇民宿動機以「網路、媒體介紹與親友極力推薦此民宿」排第一；遊客社經背景與住宿情形中之住宿決定權及合理住宿費用具有顯著差異；而遊客住宿前後期望與滿意程度驗證結果，有16個問項具有顯著差異。再以I. P. A法，進行探討民宿經營績效，研究結果有14項表現極佳者，落在「繼續保持」；有1項落在「供給過度」，已能滿足遊客需求，不需過度強調；有18項落左「優先順序低」，屬於次要區域，未來是否存續、改善或廢除，值得經營者加以檢討；最後有2個問項落在「加強改善重點」，表示遊客期望程度高但體驗後滿意程度低，爲管理者應加強改善焦點，以提高遊客的實際體驗與滿意度。

In order to provide a variety of housing options while meeting the accommodation needs of tourists, many bed and breakfast (B&B) establishments rapidly emerged in Penghu, which resulted in high levels of competition. The main purpose of this study is to understand what motivates tourist housing decisions in relation to their socio-economic background and expectations vis-a-vis conditions and level of satisfaction offered by the B&Bs. Using the non-random sampling method to research the B&Bs in the Makung region, a total of 294 questionnaires were issued and 252 of them were valid for the scale. The chi-square independent test was employed to understand the socio-economic background of tourists and the conditions of the B&Bs. Using the paired samples of the T test, we can analyze the differences between expectations and satisfaction before and after the stay. Research results indicate "network media introduction and friends' recommendation" top the motivation list when choosing a B&B. When price was the motivating factor, the background of visitors in relation to perceived B&B conditions differed significantly. 16 questions showed significant differences regarding "the expectation before and after visiting B&Bs" and "satisfaction level." Then I. P. A analysis was used to study management performance. 14 items indicated excellent performance and are classified as "maintain." One item was classified as "possible overkill," where no improvement is needed since the visitor is satisfied. 18 items, classified as "low priority," belong to minor areas, where the operator can review whether to continue, improve or abolish the service. The last 2 items were classified as "concentrate here," representing areas where visitors' expectations exceeded their satisfaction, improvement is needed, and management should adjust their service to lift visitors' satisfaction.