國民旅遊卡冀望帶動全民非假日旅遊風潮，提振國內觀光旅遊產業景氣，解決結構性及中高齡失業問題，促進區域平衡，使全民受惠，結合公務人員強制休假補助制度，鼓勵從事觀光休閒旅遊活動，紓解工作壓力，樽節國庫開支，改善政府財政負擔。國民旅遊卡施行迄今已屆滿七年，其間經過不斷地修正，所衍生問題是否獲得解決，消費限制措施之必要性，政策目標是否已達成，值得再進一步的探討，引發本研究的動機。 目前國內國民旅遊卡相關研究，多以單一年度同一縣市內特定公務機關或背景身分者進行研究分析，並以滿意度、持用態度與對旅遊之影響及政策執行與問題等面向探討為主，本研究擬以跨縣市不同公務機關、公營事業、各級學校所屬公務人員為對象，並以97及98年度使用國民旅遊卡的歷史經驗，分析其旅遊行為、空間分佈、滿意與認知程度，提出建議供政府主管機關作為改進強制休假補助措施，同時提供旅遊相關業者作為提升經營效益參考依據。本研究方法為問卷調查法，回收有效問卷計518份。 經本研究實證分析結果發現： 在旅遊行為方面，從事國內旅遊的資訊來源為「網路資訊」，選擇旅遊地點的理由為「喜愛旅遊地點」，旅遊動機為「增進親子或家人關係」，旅遊種類為「自然景觀活動」，旅遊方式為「自行規劃」，使用交通工具為「汽車」之比例最高。休假次數集中在「一次」及「二次」，平均休假日數分別為4.05日及4.17日，「工作忙不易排休」的比例仍高，強制休假制度不易落實，另就消費項目來看，選擇「購物」及「餐飲」的比例高於「旅遊/住宿」，對於結合國民旅遊卡鼓勵公務人員從事休閒旅遊活動的效果有限。 就空間分佈而言，北部地區的「台北市」、「台北縣」、「宜蘭縣」，中部地區的「台中市」、「台中縣」、「南投縣」，南部地區的「屏東縣」、「高雄市」及東部地區的「花蓮縣」、「台東縣」為前十個旅遊縣市，然而看似平均分佈的旅遊地點，仍可發現公務機關數較多的台北縣市、台中縣市等都會地區公務人員，選擇以鄰近縣市旅遊為主，其他縣市為輔，隨著異地隔夜限制規定的放寬與取消，選擇就近旅遊的情形將更加明顯，對於冀望藉由國民旅遊卡帶動地方經濟發展，縮短城鄉差距的政策目標顯有落差。 對於國民旅遊卡的滿意與認知程度問卷結果均呈現中間選項，凸顯公務人員對該政策的冷淡反應及消極面對心態，且多利用短期休假將補助額度用完，對觀光旅遊產業的挹注僅止於休假補助費的移轉，加上政府積極開放陸客觀光旅遊的態度，國民旅遊卡對於刺激經濟發展、提振觀光旅遊產業的政策意義顯已不高。 關鍵字：國民旅遊卡、旅遊行為、空間分佈、滿意度、認知程度 / The purpose of National Travel Card is to promote the trend of weekday travel and to enhance domestic tourism industry, which could solve issues of structural and middle-aged unemployment and benefit citizens by facilitating regional balance. Other purposes include encouraging public servants to travel during their compulsory vacations, reducing national expenses, and alleviating fiscal burden. National Travel Card has been implemented for seven years, during which derivative problems have been continuously amended. However, it is imperative to investigate the necessity of consumption restrictions and whether the goals of policy have been achieved. Current studies on National Travel Card mostly focus on single year, specific public institutions in the same city/county, or personal backgrounds; issues covered in these studies are often concentrated on the influence of user attitudes on their travelling behaviors and issues of policy implementation. By contrast, this study investigates civil servants, public enterprises, and schools as subjects, and refers to the usage history of National Travel Card in 2008 and 2009 to analyze users’ tourism behaviors, spatial distribution, satisfaction and cognition. This study then proposes suggestions for government authorities to improve the compulsory vacation system and simultaneously provides tourism business operators with business efficacy guidelines. Questionnaire survey is conducted, and 518 valid samples are collected. Empirical research findings suggest that: With respect to travelling behaviors, the main source of domestic tourist information is “online information”; the main reason for selecting a particular tour location is “fond of the tour location”; the primary motive for travelling is “to foster parent-child relations and maintain ties with family”; the most common travelling mode is “self-planning”; the most frequently used mode of transportation is “automobiles”. Frequency of vacation is around “once” or “twice.” The average vacation days are respectively 4.05 and 4.17 days. A high percentage of respondents reported that “they are busy working and cannot afford to take time off,” indicating that compulsory vacation leave is not easy to be put into practice. In terms of consumer items, more respondents choose “shopping” and “dining” rather than “travelling/accommodation.” Therefore, National Travel Card has limited effects on encouraging civil servants to participate in travelling activities. With regards to spatial distribution, the top ten popular tourist cities are Taipei City, Taipei County, Yilan County, Taichung City, Taichung County, Nantou City, Pingtung County, Kaohsiung City, Hualien County, and Taitung County. Under this seemingly evenly distributed location, it is found that civil servants of Taipei and Taichung prefer to travel around their neighboring cities over other cities/counties. As restrictions of travelling loosen, the pattern of travelling to neighboring cities will be more obvious. Hence, the policy goal that orients at minimizing the rural-city gap and promoting local economy by implementing National Travel Card is not particularly successful. Respondents reported moderate satisfaction and cognition of National Travel Card, revealing civil servants’ indifferent and passive attitudes toward the policy. In addition, they often use short-term vacation to use up the subsidy quota; as a result, the support for tourism industries is limited to the subsidy quota. Furthermore, since the government is now more open to Chinese tourists, the policy that orients National Travel Card to stimulate economic development and tourism industries is not promising. Keywords: National Travel Card, travelling behaviors, spatial distribution, degree of satisfaction, degree of cognition