國民旅遊卡措施係源自公務人員休假補助制度，本是為鼓勵公務人員適度休閒以提升工作效率，增進行政效能，卻在與振興觀光旅遊產業之政策目的結合之後，使補助制度增加諸多限制－改以持用國民旅遊卡方式辦理，並限制於「異地」、「隔夜」、「非假日旅遊」、「特約商店」消費－鼓勵公務人員於休假時從事國內旅遊。本研究著眼於人事管理角度，探討國民旅遊卡措施能否對公務人員達到激勵效果，亦即探討四項使用限制與人口屬性對於此制度激勵效果之影響。本研究係以問卷為調查工具，研究對象為臺北市政府公務人員，共計發出問卷860份，回收問卷738份，有效問卷655份，回收率為76.16%。 研究結果發現： 一、現行強制休假補助制度以「公平感」之認知最為激勵公務人員。 二、國民旅遊卡使用限制中，「非假日旅遊限制」之認同最高，「特約商店限制」認同與此制度之激勵效果則最為相關。 三、不同的人口屬性影響特定的國民旅遊卡使用限制認同，「異地限制」認同受職務別影響，「隔夜限制」認同受婚姻、子女狀況及休假年資影響，「特約商店限制」認同受婚姻狀況、休假年資與服務年資影響。 四、年齡越大、每年休假天數越多、月收入越高或服務年資越長之公務人員，此制度所發揮的「整體」激勵效果越低；越能認同異地限制、隔夜限制、非假日旅遊限制、特約商店限制之公務人員，獲得此補助制度的「整體」激勵效果越高；部分人口屬性與國民旅遊卡各項使用限制認同，亦對不同的激勵效果面向有影響。 五、相較於人口屬性之影響，國民旅遊卡使用限制認同對於強制休假補助制度激勵效果的解釋力較大。 基於以上之研究發現，本研究做成以下之建議：欲有效提高此制度之激勵效果，應放寬特約商店限制，例如，使特約商店更為普及，採負面表列的方式，於少數店家消費才不得核銷國民旅遊卡。相關單位也必須進行宣導，建立公務員有關旅遊休閒消費的正確價值觀。此外，應針對不同年資之公務人員設計不同的強制休假補助制度。若要使強制休假補助制度具備更有力的人事管理意義，則可使其與績效制度結合運作。 / The Civil Travel Card, an idea originates from the vacation regulation subsidy system, was designed to increase work efficiency and administrative effectiveness through encouraging public servants to have appropriate leisure activities. With the intention to prosper the tourism industry in Taiwan, the Civil Travel Card was designed to link up with many policies thereof. However, this intention generated many restrictions, such as “valid only if used in places other than their working districts”, “valid only if stay overnight”, “valid only if used on non-holidays”, and “valid only if used in certain permitted stores”. Accordingly, this research aims at probing into the different motivational effects of these restrictions from the perspective of personnel management. This research conducts quantitative methods and uses questionnaires as the primary tool. The research subjects are the official public servants in Taipei City Government. 860 questionnaires were issued and got 655 as valid returns. The response rate is 76.16%. Results of this research include: 1. “Sense of fairness” in the current mandatory vacation regulation subsidy system is the most effectual factor of motivation. 2. Among all the restrictions, the restriction of “valid only if used on non-holidays” is the most accepted one by the public servants; the restriction of “valid only if used in certain permitted stores” has the highest positive relationship with the motivational effects. 3. Different geographic characteristics of the subjects influence the motivational effects. The motivational effect from the restriction of “valid only if used in places other than their working districts” is subject to change by people’s positions in the organizations; the motivational effect from the restriction of “valid only if stay overnight” is subject to alter by people’s marital status, children condition and their seniority in the organizations; the motivational effects from the restriction of “valid only if used in certain permitted stores” is subject to differ by people’s marital status and seniority in the organizations. 4. The design of Civil Travel Card only has limited motivational effects for public servants with higher income, more in age, or more seniority. The aggregated motivational effects are higher for those who accept all of the four restrictions. Also, certain geographic characteristics and the restrictions affect the motivational effects differently. 5. Compared with the geographic characteristics, the four restrictions of the Civil Travel Card have more explanatory power for the motivational effects of the subsidy system. Based on these findings, this research provides recommendations as followed: Firstly, the government should loosen the regulations about the permitted stores to enhance the motivational effects. For example, the government needs to issue more permission to more stores or provide a list of the “inappropriate stores” where Civil Travel Cards cannot be used. Secondly, authorities concerned should inculcate the public servants with proper concepts and values about leisure activities and consumption. Finally, the vacation regulation subsidy system should be flexible and adjustable to different public servants to maximize its effectiveness. The vacation regulation subsidy system would be more effectual if it can be operated together with the Merit System.