本研究以計劃行為理論和知覺風險為本研究之理論基礎，主要研究目的為探討香港人來臺從事運動旅遊之行為意圖，並進一步驗證態度、主觀規範、知覺行為控制和知覺風險對行為意圖之影響；本研究以「香港人來臺灣從事運動旅遊之行為意圖及知覺風險」問卷為研究工具，採用問卷調查法，以立意抽樣方式針對來臺從事運動旅遊之香港人進行問卷發放，共發放正式問卷350 份，剔除無效問卷後，有效問卷為326 份，有效問卷率為93.14%，問卷資料回收後，以描述性統計及結構方程模式進行資料分析；研究結果顯示：一、態度對行為意圖有顯著影響；二、主觀規範對行為意圖無顯著影響；三、知覺行為控制對行為意圖有顯著影響；四、知覺風險對行為意圖有顯著影響。最後，本研究依據研究結果提出具體之建議，希望供臺灣政府及民間運動旅遊業者在推廣運動觀光旅遊上之參考。

Based on the theory of planned behavior (TPB) and perceived risk, the aim of this study is to discuss the behavior intentions of Hong Kong travelers to Taiwan for sport tourism, and to examine the effects of attitudes, subjective norms, perceived behavioral controls and perceived risk on behavior intentions. Through the method of questionnaire survey, the questionnaire ＂The Behavior Intention and Perceived Risk of Hong Kong Travelers to Taiwan for Sport Tourism＂ has been adopted. The researchers issued questionnaires in the way of purposive sampling to 350 Hong Kong travelers to Taiwan for sport tourism. After eliminating invalid questionnaires, the researchers received 326 valid ones for a valid rate of 93.14%. The methods of descriptive statistics and structural equation modeling were conducted to analyze the data derived from the valid questionnaires. The results are presented as follows: 1. attitude has a significant influence on behavior intentions; 2. subjective norm does not have a significant influence on behavior intentions; 3. perceived behavioral control has a significant influence on behavior intentions; and 4. perceived risk has a significant influence on behavior intentions. Finally, some specific suggestions are proposed in this study according to the results, with the aim of their serving as references for Taiwan's government and the sport tourism industry in promoting sport tourism.