Abstract This research aimed to apply the theory of environmental benefits valuation to assess the plan of reformation in Tanbian village¡¦s wetland. Environmental change affects economy. Therefore, through people¡¦s feedback and tourists¡¦ participation of ecotourism, this paper discussed the economic benefits in transforming Tanbian village¡¦s wetland into an eco-garden. Thus, the research adopted the Payment-card method of the Contingent Valuation Method (CVM), categorized under the Non-market Valuation Techniques (NVT), analyzing the economic benefits of eco-tourism¡¦s virtual market at Tanbian village. That is, the amount of people¡¦s Willingness to Pay (WTP) was analyzed to discover the project¡¦s multiple values. Further more, by comparing and contrasting people¡¦s background information, people¡¦s data and differences among other facets were discovered. Finally, in responding to the urgent need in tourism development, this paper integrated tourists and residents¡¦ data to discover the amount of WTP. Such research mode provided a tourism benefits assessment of Tanbian village¡¦s eco-garden project, and its conclusion supplied some suggestions to government control and also future plans of the eco-garden. There are 239 respondents (including 122 residents and 117 tourists) willing to take the questionnaire survey assuming the correspondence among people¡¦s background information (resident or tourist), attitude and other variables and WTP. After analysis, the result demonstrates that sex and age have little effect on many variables. On the other hand, people¡¦s background (resident or tourist), education level, average income do have obvious influence. However, the both results are valid, showing the principle this research applied is reliable. The CVM results included: 1. Up to 91.4% People shows positive attitude toward the ten facets of Tanbian eco-garden tour. 2. The average accommodation rates for visitors willing to pay for Tanbian eco-tour is 1,100 NT dollars. And each year, 250NT dollars donation per person can be expected. 3. The average amount of willingness to pay for people to join in an eco-tour is: 118.2NT dollars for eco-tour; 105.5NT dollars for fishing village experience; 60.8NT dollars for farm life experience, 284NT dollars in total. 4. The potential tourism benefits of Tanbian eco-garden are about: 22,098,000NT/year for tourists and 4,236,000NT/year for residents, that is, 26,334,000NT dollars in sum. 5. The eco-garden is around 20 hectares. And the average annual economic benefits per hectare of the wetland were 1,316,000 NT dollars. The estimated benefits were more than the expected value of 250,000NT dollars that the landowners can gain from the wetland today. Therefore, it is feasible to develop ecotourism at this area. In the end, this research hoped to tribute some advices to Tanbian eco-garden¡¦s management, turning ecological resources into financial sources, for Penghu County to be an ecotourism paradise. Keywords: wetland, eco-garden, ecotourism, benefits assessment, Contingent Valuation Method

This research aimed to apply the theory of environmental benefits valuation to assess the plan of reformation in Zhongtun and Jiangmei village¡¦s wetland. Environmental change affects economy. Therefore, through people¡¦s feedback and tourists¡¦ participation of ecotourism, this paper discussed the economic benefits in transforming Zhongtun and Jiangmei village¡¦s wetland into an eco-garden. Thus, the research adopted the Payment-card method of the Contingent Valuation Method (CVM), categorized under the Non-market Valuation Techniques (NVT), analyzing the economic benefits of eco-tourism¡¦s virtual market at Zhongtun and Jiangmei village. That is, the amount of people¡¦s Willingness to Pay (WTP) was analyzed to discover the project¡¦s multiple values. Further more, by comparing and contrasting people¡¦s background information, people¡¦s data and differences among other facets were discovered. Finally, in responding to the urgent need in tourism development, this paper integrated tourists and residents¡¦ data to discover the amount of WTP. Such research mode provided a tourism benefits assessment of Zhongtun and Jiangmei village¡¦s eco-garden project, and its conclusion supplied some suggestions to government control and also future plans of the eco-garden. There are 236 respondents (including 162 residents and 74 tourists) willing to take the questionnaire survey assuming the correspondence among people¡¦s background information (resident or tourist), attitude and other variables and WTP. After analysis, the result demonstrates that sex and age have little effect on many variables. On the other hand, people¡¦s background (resident or tourist), education level, average income do have obvious influence. However, the both results are valid, showing the principle this research applied is reliable. The CVM results included: 1. People shows positive attitude toward the ten facets of Zhongtun and Jiangmei¡¦s eco-garden tour. 2. The average accommodation rates for visitors willing to pay for Zhongtun and Jiangmei¡¦s eco-tour is 4000 NT dollars. And each year, about 127000000NT/year dollars 3200NT/year dollars donation per person can be expected in total. 3. The average amount of willingness to pay for people to join in an eco-tour is: 400NT dollars for eco-tour; 400NT dollars for fishing village experience; 400NT dollars for farm life experience, 1200NT dollars in total. 4. The potential tourism benefits of Zhongtun and Jiangmei¡¦s eco-garden are about: 79000000NT/24000000NT year for tourists and 55000000NT/9940000NT year for residents,and 7370000NT/1840000NT year for compensation. In the end, this research hoped to tribute some advices to Zhongtun and Jiangmei¡¦s eco-garden¡¦s management, turning ecological resources into financial sources, for Penghu County to be an ecotourism paradise.