節慶活動為一股替代傳統觀光的新浪潮，不僅能夠帶動地方發展，亦能增進地方民眾與遊客之關係。新埔義民節的文化是客家族群在信仰上所保留下來的共同習俗，也是生活的部分。亦保有當地的文化特色與傳統信仰的義民節可使客家文化產生附加價值的有效方法。除了有說不完的宗教信仰外，許多傳統活動也漸漸轉型節慶般的新意象，並且帶來利潤龐大的創意商機。
本研究對象為新竹縣新埔鎮義民廟附近之參與遊客及商家為主。利用新埔義民節慶活動，取得第一手問卷資料，在問卷蒐集資料中得知參與者對義民節慶的旅遊認知、消費狀況、滿意度程度及基本結構資料等變數，運用SPSS18.0分析進行基礎資料分析。以新埔義民節慶旅遊效益評估而言，消費者至旅遊地的總旅遊成本反映消費者到此地所從事的遊憩活動的價格，利用問卷得知每個人的平均消費支出，利用TCM建立節慶活動的遊憩需求實證模型，並以STATA統計軟體估計節慶活動旅遊需求模型，進一步推估不同環境價值群體在環境保護認知與行為、價格彈性、所得彈性與遊憩效益之差異。
統計數據並非用來論斷國人國內之觀光水準或發展的高低、優劣，而是藉其來推估觀光對於經濟的影響與貢獻，以做為整體產業發展或未來決策制定之參考。本研究以2011年新埔義民節慶活動估計帶來地方旅遊效益為新台幣256,140,000元，觀光效益顯著。

Festival celebration activities are considered to be a new wave replacing the traditional tourism. It can not only lead the local development, but also strengthen the relationship between local people and tourists. The culture of Xinpu Heroes Festival is a common tradition maintained by Hakka beliefs, it is a part of the daily life as well. In addition, it is a festival that preserves the local cultural features and the traditional beliefs, an effective way to create added-value to Hakka culture. Other than endless stories of religious belief that can be talked, many traditional activities have gradually been transformed into new festival-like contexts, they bring in significant profitable and innovative business opportunities.
This study primarily focuses on tourists and stores in the neighborhood of Xinpu Heroes Temple in Hsinchu County. The celebration activities of Xinpu Heroes Festival were used to attain the first hand responses of the questionnaires. From the responses of the questionnaires, the variables regarding the participants to the tourism recognition, consumption status, satisfaction and basic structural data of Heroes Festival celebrations were learned and SPSS18.0 analysis was adopted to analyze the basic data. Taking the evaluation of the tourism benefit of Xinpu Heroes Festival activities as an example, the total touring cost of a consumer at the tourism site reflects the price of the recreational activities undertaken by the consumer. The questionnaires were used to discover the averaged expenditure of each person. TCM was used to build the empirical research model of the recreational needs in connection with the festival activities, and the STATA statistic software was used to estimate the model of tourism needs in connection with the festival activities, and to further infer the differences of the groups with various environmental values in their recognitions and behaviors to the environmental protection, the flexibility of prices, the flexibility of incomes and recreational benefit.
The statistic data is not intended to be used to determine the level, the degree or the quality of the development of domestic tourism, rather to evaluate the impact and contribution of tourism to economy for the reference of overall industrial development or policy formulation in the future. This study estimated that the local tourism benefit generated from Xinpu Heroes Festival activities in 2011 had mounted to NT$256,140,000, as such, the benefit generated from tourism was obvious.

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