觀光產業是世界各國普遍重視的無煙自工業，與科技產業共同被視爲是21世紀的明星產業，在創造就業機會及賺取外匯的功能上具有明顯效益。政府極力追求國際觀光客倍增之計畫，積極發展台灣觀光產業，在拓展外國人士來台觀光議題上，就本質上來看是一個行銷策略議題，既然是行銷的議題，就須從產品、策略、促銷、通路及人員的5P行銷理論來分析，已達到繁榮地方、促進就業、活絡經濟之效益。因此，本研究嘗試運用行銷理論觀點，檢視目前使用於台灣吸引外圍觀光客的行銷策略，企圖找出更適合我國環境之特色與利基，以尋求差異化定位，並利用具體策略行銷台灣，將台灣Taiwan真正帶到國際間，以達成行政院的觀光客倍增計畫之目標。

With a fame of no-chimney industry, tourism is no doubt a popular industry universally emphatic for countries all over the world, which simultaneously with high-tech industry is perceived as the star industry in 21 century. It is significantly advantageous in creating job opportunity and making money of foreign exchange. As the Taiwan's government earnestly plans to double the number of foreign tourists visiting Taiwan in recent years, it has become an important topic of marketing strategy as how to progressively develop Taiwan's tourism industry. As far as the marketing strategy is concerned, it can be achieved by analyzing the theory of five Ps marketing strategy of product, price, promotion, place and people. From these five distinctive factors, the current study is to examine the key success factors that most attract foreign tourists to visit Taiwan. In doing so, we may find the critical factors such as Taiwan’s distinctive characteristics and niches which can use the differential positioning of Taiwan from other countries and which can market Taiwan in the world marketplace. The ultimate goal is to bring Taiwan to the stage of the world, and achieve the Executive Yuan Council's objective of doubling the number of foreign tourists to visit Taiwan.