即便兩岸交流仍有諸多問題的歧義漸次磨合，亦有對來台旅遊市場過度傾中的疑慮。但 是，民間業者對於引入中國客源平衡觀光貿易逆差饒富想像。衡諸輿情，政府在既有「團進 團出」模式之外，亦逐漸開放陸客赴台自由行的試點城市規模。本研究旨在以結構方程模式 驗證自由行陸客對於涉入性、知覺價值、忠誠度、滿意度與重遊意願之間的相互影響關係。 藉由立意抽樣在高雄及桃園兩地機場對自由行陸客進行面訪調查，共計回收300 份，有效問 卷283 份（有效問卷率94.3%）。結果顯示：（1）涉入性正向影響忠誠度及知覺價值，但對 滿意度影響並不顯著；（2）知覺價值正向影響滿意度，並透過滿意度間接影響忠誠度及（3） 滿意度與忠誠度對重遊意願皆有正向影響。最後，提出研究論點與管理意涵。

Although the disputes in cross-strait exchange are gradually resolved and there is doubt about dependency of inbound market on China, private companies anticipate the tourism revenue brought by the Chinese tourists. Hence, besides the group tours for Chinese tourists, the government has approved foreign independent travel for individual tourists who reside in several major cities in China. This study aims to validate the relationship among Mainland individual tourists’ involvement, perceived value, loyalty, satisfaction and revisiting intention through structural equation modeling. By purposive sampling, face-to-face interviews were conducted on Mainland individual tourists of foreign independent travel in airports of Kaohsiung and Taoyuan. A total of 300 questionnaires were retrieved, and 283 valid samples were retrieved, with a valid return rate of 94.3%. The results showed that: (1) involvement positively influences loyalty and perceived value; however, it does not significantly influence satisfaction; (2) perceived value positively influences satisfaction and it indirectly influences loyalty through satisfaction; (3) satisfaction and loyalty positively influence revisiting intention. Finally, suggestions and managerial implication of this study are proposed.