近年來鼓勵私人參與提供公共設施已成為面臨公共部門財政拮据的必要條件。公私協力的方式已廣泛應用於觀光遊憩設施開發。PPP專案不同於單一的私人或公部門投入，必須滿足私人部門的財政目標和公共部門的政策目標。一個成功的PPP法規或專案必須以營利為導向的私人發展商提供足夠的獎勵，而不犧牲公共利益和公共部門的政策目標。這有賴於具彈性但全面的管制和均衡的協商機制。本研究目的：（1）建立民間財務啟動觀光遊憩設施開發之財務可行性影響因素架構；（2）建構公、私部門在不同開發模式上民間財務啟動考量的合作協商機制：（3）以南部縣市國家風景特定區為研究實例，加入促參法（PPPIP Act）獎勵性誘因條件進行財務可行性評估，對民間財務啟動投資意願之影響。期望研究成果對於未來觀光遊憩設施公私協力開發專案，提出獎勵性財務誘因條件之建議。

Encouraging private participation in providing public facilities has become a necessity facing the financial constraints of public sector. This Public-Private-Partnership (PPP) approach has even been further applied for Recreational Facilities development. A PPP project differs from solely private or public sponsored one in that it has to satisfy both financial objectives of private sector and policy goals of public sector. A successful PPP regulation or project has to provide enough incentives for profit-oriented private developer to participate without sacrificing public benefit and policy goals of the public sector. These purposes of this study: (1) To establish a framework of financial feasibility influencing factors for the development of private participation in sightseeing and recreational facilities. (2) To construct the cooperative consultation mechanism between public and private departments in different development models. (3) Using the ＂Southern County National Scenic Area＂ development project as an example, the PPPIP Act was added to the incentive conditions, and the financial benefits to the private investment will. The research results are expected to provide incentives for public-private joint development projects in future sightseeing and recreational facilities.