本研究利用結構方程式(Structural Equation Modeling;SEM)探討跨年晚會活動吸引力、參與動機、知覺價值、活動滿意度與再遊意願之整體模式,並探討擁擠知覺效果之干擾效果。本篇研究對象為台北101大樓、高雄夢時代廣場和雲林劍湖山遊樂園,問卷總共發放300份,回收有效問卷269份,回收率90%。其結果活動吸引力對參與動機、知覺價值和活動滿意度有顯著影響,參與動機對知覺價值對活動滿意度有顯著影響,知覺價值對活動滿意度有顯著影響。活動滿意度對再遊意願有顯著的影響。擁擠知覺在活動滿意度以及再遊意願之間有干擾效果。本研究結果可做為未來跨年晚會活動的主辦單位制定策略之參考。 The study use SEM investigates the effect between the action attraction, motivation, perceived value, action satisfaction and well-being of new year eve party, and investigates the moderating effect of the crowding perceived. The research study is Taipei 101,Kaohsiung Dream mall and Yunlin JanfunsanFancyworld. A total of 300 questionnaires were distributed, and 269 effective samples were collected, 90%effective samples. The investigate results show that action attraction with motivation, perceived value, action satisfaction in a positive way.Motivation with perceived value and action satisfaction in a positive way.Perceived value and action satisfaction in a positive way.Action satisfaction and well-being in a positive way.The crowding perceived has moderating effect toward the action satisfaction and the well-being.