本文結合逐漸興起的生態旅遊發展趨勢，整合入珊瑚礁生態資源保育策略之中，透過生態旅遊保育費的開徵，一方面彌補國家自發性保育支出不足之處，以達到珊瑚礁生態保育所需的累積效果（保育基金需達成一定規模以上）之目的，是未來珊瑚礁保育的重要政策措施之一，另一方面，再將保育基金妥善應用於珊瑚礁環境教育活動上，累積珊瑚礁生態保育知識，以提升珊瑚礁保育效益。本文利用兩階段最適控制模型分析，獲得珊瑚礁生態旅遊與保育策略包括：(1)加強珊瑚礁成長監測機制以及生態旅遊對珊瑚礁質損之評估；(2)掌握珊瑚礁生態互動效果，以利珊瑚礁外部利益及經濟價值之評估，及生態旅遊費開徵之參考；(3)加強評估珊瑚礁保育累積效果，以確立珊瑚礁保育支出門檻值，提高珊瑚礁保育效果；(4)建立珊瑚礁生態保育基金之有效運用機制，特別結合珊瑚礁生態教育之落實，提升珊瑚礁存量的長期效益。

This study considers the effects of both conservation fund accumulation and environmental education activity, then discusses how to promote coral reef conservation. This work finds that imposing coral reef conservation fees not only corrects the budgetary shortage of the government, but also accumulates knowledge on coal reef conservation. Based on the above results, this study makes the following suggestions conservation policy: (1) increase to monitor the growth rate of coral reefs and assess the influence of eco-tourism on coral reef degradation; (2) understand the coral reef ecosystem interaction effect, and value the externality benefits associated with coral reefs which can be used to optimize conservation fees; (3) increase to assess the coral reef conservation accumulation effect, then establish the correct threshold conservation fund level for coral reef, to increase the effect of the conservation; (4) Establishing valid usage mechanisms for the conservation fund, such as mixing with the implementation of coral reef ecosystem education, to promote long-term preservation of coral reef stock.