近年來政府致力觀光政策的推動，加上國民所得增加，國人愈發重視休閒活動的安排，藉以紓解壓力、放鬆心情。根據調查，自然賞景、文化體驗是最吸引國人的遊憩活動，使得純樸、自然、悠閒的鄉村旅遊逐漸受到遊客的歡迎。新埔是個純樸的客家鄉鎮，美麗的自然景致、獨特的美食小吃、傳統的家祠宗廟深具特色，豐富多元的資源若能融合在地文化，發展鄉村觀光旅遊，必能提升鄉村資源的附加價值，藉此帶來豐厚的觀光收入及效益。

本研究以「旅行成本法」（travel cost method, TCM）評估新埔遊憩資源的整體遊憩效益。而旅行成本法無法直接估算單一地點多目標旅遊的特性，因此結合層級分析法（analytic hierarchy process, AHP），分別估算新埔「休閒農業資源」、「古蹟歷史文化」、「在地美食小吃」三項遊憩資源的遊憩效益。此外，新埔每年舉辦多項節慶活動，節慶活動的舉辦是否有助於提高新埔地區的旅遊效益？本研究運用旅行成本法結合條件行為法（contingent behavior, CB），評估節慶產業活動的舉辦對遊憩效益之影響。

研究結果顯示：最近一年受訪遊客至新埔旅遊的遊憩效益，每人每次為4,254元，每人每年14,421元，全年為5.32億元；依AHP權重值的計算方式得出「休閒農業資源」的消費者剩餘（consumer's surplus, CS）為2.02億元、「古蹟歷史文化」的CS值為1.38億元、「美食特產小吃」的CS值為1.91億元。未來一年假設有節慶活動的舉辦，每人每次的遊憩效益為5,630元，每人每年為23,590元，全年約為7.04億元，與最近一年的實證結果相比較，增加32.3%左右的CS值。由此可知，新埔地區推動鄉村休閒旅遊，若能加入節慶活動的舉辦，將更能吸引遊客前往旅遊，增加全年的遊憩效益。

Recently, simple, natural, and relaxing rural tourism has gradually attracted more and more tourists in Taiwan. Sinpu is a small Hakka town with a beautiful landscape, unique delicacies, and distinctive traditional family shrines and clan temples. If its rich resources can be integrated with the local culture to develop rural tourism, additional value can be added to the local resources. This can therefore bring in huge tourism income and benefits. This study uses the travel cost method (TCM) to evaluate the overall leisure benefits of Sinpu's leisure resources. TCM cannot directly evaluate the leisure benefits of a single location with multiple purposes. Therefore, TCM is combined with the analytic hierarchy process (AHP) to evaluate the leisure benefits of Sinpu's three leisure resources (i.e. leisure agricultural resources, historical and cultural monuments, and local delicacies). The present study also uses TCM combined with contingent behavior(CB) to evaluate the influences of the many annual festivals and events held on Sinpu's leisure benefits.

As shown in the results, the leisure benefits of tourists' visiting Sinpu in 2012 were NT$4,254 per person per visit, NT$14,421 per person per year, and NT$532 million in total for a whole year. By AHP calculation, the CS value of leisure agriculture resources is NT$202 million; the CS value of historical and cultural monuments is NT$138 million; and the CS value of local delicacies is NT$191 million. Assuming that there are festivals held in the coming year, the leisure benefit is NT$5,630 per person per visit, NT$23,590 per person per year, and NT$704 million in total for a whole year. Compared to 2012, the CS value increases by 32.3%. Therefore, promoting rural tourism for Sinpu along with holding festivals can attract tourists and increase the yearly leisure benefit.