大陸來台旅遊市場自從來台旅遊政策開放以來快速的增長，2010年就已經躍升為台灣入境旅市場中最大宗的旅客。面對大幅增長的入境大陸客源，除了帶來經濟效益外，是否帶來其他旅遊影響衝擊？因此，本研究目的在於從不同的背景之居民對大陸來台旅遊市場之旅遊影響感受與知覺情形進行初探，並瞭解居民對大陸來台旅遊市場的發展態度，作為對未來進一步大範圍進行調查時之參考，以符合研究實際的背景。本研究採深度訪談方式來進行資料蒐集，以立意抽樣方法進行抽樣，一共訪談了10位分別來自觀光旅遊相關工作及非旅遊工作的受訪者，涵蓋了產、官、學界、及一般居民等。整體而言，大陸旅客來台旅遊影響層面是正面大於負面，居民的旅遊影響感知與發展態度間存在影響關係，特別是經濟效益，而負面資源環境影響是最憂心的。在管理策略上應朝提升正向旅遊影響感知降低負向旅遊影響感知，基於台灣接待旅遊品質及入境旅遊的長遠發展，現階段來台旅遊人數仍應維持配額方式，並且以團進團出為最適大陸來台旅遊型態。依據研究結果最後提出管理意涵及未來研究建議。

Since the open policy of Chinese tourists traveling to Taiwan promulgated, the inbound travel market of Chinese tourists to Taiwan becomes the fastest growing market. It has become the number one largest tourists in Taiwan's inbound tourists market since 2010. As the fast growing source of Chinese tourists to Taiwan, it brings not only economic benefits, but also different kinds of tourism impacts. Thus, the purpose of this study aimed to take an exploratory study on residents' perceptions of tourism impacts from Chinese tourists market to Taiwan. The results will be a reference for future studies to fit the practical study background. The study adopted an in-depth interview method through purposive sampling method to acquire data from Taiwan residents in different fields, which including industrials, officials, scholars, as well as residents for diversified perceptions and opinions. A total of 10 interviewees including both tourism workers and non-tourism workers were interviewed. In conclusion, interviewers perceived more positive than negative tourism impacts. There are relationship between perceptions of tourism impacts and their attitudes toward tourism development, especially the effect from economic benefits. It showed that the negative environmental impacts were their most worried. The management strategies should toward increasing perceptions of positive tourism impacts and lowering perceptions of negative tourism impacts. When concerning with the quality of traveling in Taiwan and Taiwan's future inbound tourism development, the number of Chinese inbound tourists to Taiwan should be limited and the proper traveling type should be the group package tour type for Chinese tourists. Based on the study results, the study provides management implications and suggestions for future studies.