觀光業與科技產業共同被視為本世紀之明星產業，在全球經濟上扮演著重要角色，亦成為國內極力發展產業之一。隨著兩岸關係和緩，中國大陸廣大之旅遊客源、成為振興國內旅遊事業之最大期待，2008年兩岸簽署「大陸居民赴臺灣旅遊協議」，開放大陸地區人民得直接從大陸地區來臺旅遊，本研究透過近年來國內旅行業與旅館業等現況，以及政府近幾年來的觀光政策之相關文獻來探討台灣觀光產業之發展，以及開放大陸觀光客來台之後，政府所採取之相關因應實施。國內雖然推動觀光多年，但是實際上仍能有許多改善的空間。政府除了需繼續改善觀光硬體措施，輔導更多民間企業投入觀光產業，也應加強國內學校觀光相關科系的發展，加以培養更多優秀的導遊與相關人才；加強遊覽車行車的安全管理，以確保遊客安全。

Tourism and technology are regarded as the two star industries in the 21th century. Tourism has been expected to play a significant role in the global economics, and also highly developed in Taiwan for years. Along with the peaceful development of cross-strait relations, the mass market of Mainland China Tourists has been considered as a favorable chance for tourism in Taiwan. "The Cross-Strait agreement concerning Mainland Tourists Traveling to Taiwan" signed in 2008 has contained Mainland tourists directly from the Mainland territory, which had been an arguing issue in the past. The study is according to current status of travel industries, hotels, tourism and recreation industries in Taiwan in recent years to explore the development of Taiwan's tourism industries. While promoting tourism in Taiwan for years, but in fact there is still much room for improvement. Government have to continue to improve the tourism hardware and software facilities, Counseling more private businesses to invest in the tourism industry, strengthening the schools in the development of tourism related departments to cultivate more excellent tour guides and related talents, and strengthening the tour bus traffic safety management to ensure the safety of tourists.