休憩觀光產業隨世界經濟的發展，航空運輸的日益便捷，助長了國際觀光的活絡。而為配合行政院於2002年8月宣示全面展開「觀光客倍增計畫」，一時之間，推動休憩觀光已成了國內各級政府近年來「發展中央和地方經濟」的主軸，於是凡可用來作為休憩觀光的各種環境資源，便在滿足人類經濟活動需要的大旗揮舞下，紛紛開鑿大地新傷痕。 1987年聯合國世界與環境發展委員會在布蘭特蓮夫人領銜下，發表了一份「我們共同的未來」報告，具體提出永續發展的理念與政策，強調地球發展與環境共生共存之重要性及必要性，促使各國積極從事永續發展之相關作業。 針對此一課題，本文主要採取「文獻回顧分析法」與「系統歸納分析法」，以相關理論為基礎，從而檢視國內目前休憩觀光發展相關政策與機制之迷思與省思，特別是針對2002年開始大力推動「觀光客倍增計畫」之後的實際發展現象，有無衝擊國土環境，並提出可能之策略思維。

“leisure/recreation/tourism” becomes an important source in many countries to earn the foreign exchange. In the 21st century, the government of the R.O.C. has considered “leisure/recreation/tourism” as an important part of the administration plan. A series of programs, including “Plan for Double Inbound Tourist” have thus been pushed forward in order to attract more inbound tourists to Taiwan. Especially the development of science and technology civilization has brought serious impact on the environment. This paper thus proposes some suggestions regarding International thoughts of environmental protection to cope with the challenges of leisure/recreation/tourism development in summary.