為瞭解中國大陸入境旅遊在經濟上的效益，本文首先探討大陸入境旅遊在創造外匯（以下簡稱創匯）的發展趨勢，其中包括創匯速度、創匯量以及每人平均創匯的分析；其次是探討大陸旅遊創匯對於國際收入的影響，將分別從創匯對於國際收支平衡帳經常帳下非貿易外匯收入與國內生產毛額兩個向度來切入，上述的這些分析都將與其他國家進行比較。本文研究得到以下發現，首先，大陸的旅遊創匯呈現高速度成長而且變異係數甚大，因此仍屬於未成熟的市場；其次是入境旅遊業在服務業中的地位正日益重要，並且逐漸由粗放型的低附加價值產業轉型為精作型的高附加價值；第三，大陸入境旅遊快速發展後卻成為香港旅遊業的威脅；第四是大陸入境旅遊創匯在未來的發展上希望藉由申辦奧運來再創高峰。

This thesis explores the inbound tourism market tendency of earning foreign exchange, including the rate of creating exchange, the quality and average earning per person, in order to take a closer look at the economic benefits of inbound tourism market in Mainland China. Besides, the thesis analyzes the effects that the Balance of Payment and Gross Domestic Product has brought to the market. Nevertheless, the analysis is done by comparing other major countries which also have prosperously grown on their tourism market with China. The following facts are found in this paper: First the growth rate earning foreign exchange appears high and the coefficient of variance is also escalating compares with the other countries. Second, not only the inbound tourism market of China takes a more substantial role in the service industry nowadays, it also is earning a greater value in its share of the industry. Third, the rapid development of China's inbound tourism market has imposed threats to the tourism market of Hong Kong. Fourth, the idea of attracting more flows of tourists by hosting the 2008 Olympics in Beijing has been highly anticipated.