近年來地方政府將觀光旅遊列為施政發展重點，積極開發鄉村旅遊活動，以帶動地方經濟效益，因此本研究之目的主要從外來遊客與地方居民之角度來探討鄉村旅遊發認知。本研究以高雄市那瑪夏區作為研究地點，並以一年內曾從事鄉村旅遊活動的遊客，以及居住在當地的居民為研究對象，經IPA分析結果發現：大多數細項分布在第一象限（44.44%），代表地方居民服務供給高，且外來遊客遊憩需求亦高。本研究建議地方觀光單位可以針對布農族與其他原住民族的生活文化，以及自然環境作為鄉村旅遊發展。

Recently, local government made tourism for policies, which developed rural tourism and enhanced local economy. Thus, this study aimed for exploring the perception of rural tourism development in Namasia district in Kaohsiung city by the tourists and residents. Data for the study came from a survey of the Namasia district in Kaohsiung city. The population of this study comprised the tourists who participated in rural tourism and residents who lived in Namasia district, which applied convenient sampling. The results of this study which applied IPA approach indicated more items in first quadrant (44.44%), it showed that residents had high service supply and tourists had high recreational demand. We concluded with some implications of these findings for local government. This study makes recommendations for developing aboriginal culture and nature environment.