現代人工作、生活壓力之大,許多人透過旅遊活動尋求抒解壓力與調劑身心,而「宗教觀光」是多元的旅遊活動中,深受旅客喜愛的一種旅遊型態。觀光活動進行當中,遊客與居民間的互動關係是一個極具探討的議題,因為居民對觀光活動的認知與態度是地區發展觀光的關鍵所在。本研究以北港朝天宮為例,探討北港地區之居民對宗教觀光發展之態度,其中包括居民與遊客接觸、居民的經濟依附、居民對正、負面觀光衝擊的認知,以及支持發展觀光之程度與態度,並進一探討上述變項間的關係。本研究於96年11-12月間,針對北港現居居民進行問卷調查,總計回收有效問卷388份。資料分析使用描述性統計、信度分析及因素分析、線性結構方程分析。 本研究結果發現:北港地區居民對於觀光發展是傾向支持,而且認為觀光發展是帶來正面的影響;居民對遊客接觸程度、經濟依附程度與負面衝擊有較顯著的關係;經濟依附程度與觀光發展支持度具正向相關,顯示居民越依賴觀光就越支持觀光;正面衝擊與觀光發展支持度具較高程度之關連性,顯示居民若有較多之正面衝擊,就會更支持發展觀光活動。 Modern people live under the pressure of working, so many of them like to go traveling. Religious tourism is one of the most popular activities that most tourists may prefer to. While the traveling activity goes on, the issue about the mutual relation between the tourists and the habitants is worth of discussing. Because the residents’ attitudes are the key to the tourism development, The study explore the attitudes of the residents in Peikang about the religious tourism. The study takes the Peikang residents as the main subject. It investigated the contact of the residents and the travelers, the economic dependence on tourism, the positive and the negative impacts, and the support for tourism development. There are four main findings of the study. First, the residents in Peikang tend to support the tourism development, and hold that tourism. Second, it shows higher relationships about the residents in the contact of the travelers, in the economic dependence, and in the negative impacts. Third, the economic dependence and the support of the tourism development have highly positive indicates. It means that the more the residents depend on tourism, the more they support tourism. Fourth, positive impacts and the support of the tourism have highly positive correlation. It shows the more positive impacts the residents perceive, the more they will support the development of tourism.