近年來,傳統產業轉型為觀光工廠,成為國人尋求深度且寓教於樂的新旅遊地點。意象會影響消費者對觀光地的滿意度,也會影響遊客前往旅遊或重遊的意願,且目的地意象是服務品質、滿意度、重遊意願及推薦意願的直接前因,故本研究將評估重點聚焦於觀光意象之形塑,運用IPA分析,了解旅遊目的地意象形塑的現況,與遊客的實際體驗、認知,並據以提出改善項目的優先序列,以提供產業經營者在經營管理規劃上的參考方向。研究結果顯示:觀光工廠之所在位置地處交通便利」、「觀光工廠的公共設施齊全」、「觀光工廠所提供的旅遊資訊相當充足」與「觀光工廠內提供的休閒娛樂設施,令我滿意」等四項為遊客重視卻不太滿意的目的地意象項目,建議觀光工廠應針對這幾個項目積極做出改善,以提升遊客的滿意度。 Recently, conventional industry has transformed into tourism factory, which attracts notice nationwide. People visit these emerging tourist spots, seeking for quality relax and education through entertainment. Destination image accounts for consumers’ satisfactions toward the tourist spots, and the intentions to revisit as well. Furthermore, destination image is also the factor that has directly influence on service quality, satisfaction, and revisit intention. By using Important-Performance Analysis, this study offers an evaluation focuses on the formation of destination image in order to understand between the current circumstances, the experiences and the perceptions from among the consumers and to provide the industry operators with a referential priority sequence for improvement of their managements. The research result obtains the following 4 factors which are important but unsatisfied by the consumers : (1) location, convenient traffic and transportation system (2) complete public facilities (3) sufficient travel information and (4) the leisure and recreation facility, makes me to satisfy.Tourism factory should aim at these projects to make the improvement positively in order to promotes tourist's degree of satisfaction.