Inspired by Butler's tourism life cycle theory, this study focuses on the development of time and space relationships in tourism. In the mixed study, firstly, based on the number of tourists in the main sightseeing and recreation area (hereinafter referred to as the tourist destination) of the Tourism Annual Report, the quantitative analysis of the location quotient and relative growth of the tourist destinations in Pingtung County was carried out, and it was found that there were obvious tourist destinations in the national parks in the space. The importance of the high attractiveness of the development, the growth analysis chart shows that in addition to the public tourism area for the development period, there are still some outside, the national parks and national scenic spots with the largest number of tourists are in the stagnation and recession period, to develop For Pingtung County, where the sightseeing tour is the main axis, it is also a challenge. It is through the qualitative semi-structured in-depth interviews to analyze and summarize the challenges and suggestions, and to provide reference for future tourism policy formulation and planning.