The development of recreational trails has gained popularity in recent years and therefore many scholars have studied various aspects of them. However, the recreational trail theoretical framework lacks an understanding of the relationship between the stage of trail development and income multiplier value. This research aims to examine this relationship and thus advance the traditional theory of recreational trail economic impact by providing an explanation of the relationship between the stage of trail development and the income multiplier. This study applied a combined approach of Recreation Opportunity Spectrum (ROS) to assess the stage of trail development and the Ad hoc model to estimate the income multiplier and economic impact. The results of this study reveal that there is a strong correlation between the stage of trail development and income multiplier and provide a novelty in traditional recreational trail management and economic impact theory thus enriching the topical literature.

游憩径的发展近年备受追捧，因此有不少学者就游乐径的各个方面进行研究。然而，休闲步道理论框架缺乏对步道发展阶段与收入乘数值之间关系的理解。本研究旨在通过解释步道发展阶段与收入乘数之间的关系来检验这种关系，从而推进传统的休闲步道经济影响理论。本研究采用娱乐机会谱 (ROS) 的组合方法来评估步道开发阶段，并采用 Ad hoc 模型来估算收入乘数和经济影响。