在社會的變遷之下,觀光旅遊成了現代社會最熱門的休閒活動,而觀光產業更被視為是21世紀的明星產業之一,然而,觀光產業的快速發展使得大眾開始意識到發展背後所產生的問題,因此,地方發展觀光的同時,如何兼顧地方永續發展是一種要課題。本研究以苗栗縣獅潭鄉做為研究範圍,以地方商家及居民作為研究對象,進行問卷調查,建立觀光永續發展之指標,並探討獅潭光觀旅遊對其地方永續發展之影響以及各層面間之關聯。透過量化研究,本研究發現觀光旅遊對地方之永續發展指標為「社會參與」、「文化經濟」、「政治制度」、「環境生態」;而「文化經濟」則是發展觀光的重要元素,而永續發展的最終目標為「環境生態」。;Accompanied with the social changes, tourism industry has become a popular trend in 21 century. However, the public has notice the problem from development of tourism. Therefore, how to maintain the local sustainable development is quite important. This study aimed to construct the indicators of sustainable development of tourism and analyze the relationship between the indicators through the questionnaire survey in Shihtan of Miaoli County. Empirical results show that the indicators of sustainable development of tourism are “Social participant ”, “culture and economic”, “policy”, “environment”. Moreover, “culture and economic” is the most important indicator to develop the tourism, and “environment” is the ultimate goal of sustainable development.