在網際網路的發展帶動下，旅遊網站已蔚為消費性電子商務的產業明星。此種轉變不但意味著旅遊業之機會，也隱含著許多管理上的挑戰。然而綜觀國內外旅遊業研究多偏向首頁或消費者需求的探討，確缺乏對整體網站階段發展加以研究，故本研究以內容分析法探索臺灣實體型與虛擬型兩種旅遊網站在其整體經營發展上之異同。除比較他們在『企業網際網路』與『社群成員』兩模式之階段發展差異外，更進一步對其各階段作相關性分析。研究結果發現：1.就整體階段發展而言，虛擬型旅遊網站的功能線索數中除機構資訊外均高於實體型旅遊網站；而實體型中又以綜合最高，甲種次之，乙種最低；2.就企業網際網路發展模式而言，實體型仍停留在產品資訊階段，而虛擬型已邁入線上訂購階段之架設；3.線上訂購、線上付款與傳輸確認三階段有同步發展的現象；4.就社群成員發展模式而言，實體型重視顧客忠誠之累積，而虛擬型則側重在現有網站基礎中尋求其他市場機會；5.就兩模式間相關分析而言，兩模式各階段間呈現出相鄰階段之正相關程度最高的微妙關係。

With the development of the internet, travel websites have become the industrial star of the consumer electronic commerce. This change not only indicates the opportunity of the travel industry, but also implies many challenges on the management. However, many of native and foreign researches focus on toward the exploration of the homepage or in the consumer demand aspect. There are fewer evaluations on the whole step development of websites. This study focused on the differences of travel websites between the "entity" and the "conjecture". First, we compared the entity and the conjecture under business Internet and Internet members. Then, we continued comparing the differences of each step and analyzing their relativity.