本研究主要之目的在於探討鹿港地區居民對於觀光發展的態度與看法,以供鹿港發展觀光之決策參考。文中以Ap.& Crompton(1998)和Lankford & Howard(1994)的相關研究理論作為論點,探討鹿港居民在觀光發展過程中在社會文化、經濟、環境等面向之態度與看法,並從居民背景特性、與遊客接觸程度、居住地區等變項之間的關係。本研究針對彰化縣鹿港鎮16歲以上居民,進行家戶訪問的問卷調查,共取得432份有效樣本。經實證研究所得到的結果顯示:一.鹿港居民對於觀光發展的衝擊在經濟與社會文化呈現正向衝擊,實質環境則呈現負面衝擊。二.將觀光衝擊因素分析後,歸納出八大類:「稅收與公共環境」、「文化學習」、「經濟發展」、「生活環境」、「文化設施」、「地方認同」、「文化遊憩」、「商業行為」。三.居民屬性對於觀光衝擊因素與觀光發展的態度與看法有顯著相關。 The main purpose of this study was to discuss tourism impacts and explore residents' perceptions on tourism development in the Lu-Kang area. Based on the related research theories and methods, the study analyzed several aspects of tourism impacts: social and cultural economic、environmental impacts and residents attitudes on tourism development in Lu-Kang. Also, this study tries to understand residents' background characteristics, their contact degree with visitors and many impacts on their living environment. The research is focus on the residents who are six-teen years old or older. We did the surveys on total of 432 residents and analyzed three major conclusions: 1. Lu-Kang residents tend to support tourism development because they think tourism development brings positive impacts on social cultural and economic; however, there is also some negative impacts for the environment. 2. There are eight major conclusions after analyzing the factors of tourism impact which are Tax revenue and public environment, cultural learning, economy development, living environment, cultural facilities, the place approve, cultural recreation, business behavior. 3. Resident background definitely has some coordination between tourism impact and tourism development.