雖然目前觀光市場蓬勃發展，但觀光旅館開發須投入大量資金，且整體市場競爭激烈，造成旅館開發成本回收年限增長，因此開發的風險已比過去相對提高。本研究採取層級分析法(AHP)，以個別與整體旅館相關專業人士的角度，探討觀光旅館開發評估指標的重要性，以期能做爲國內發展觀光旅館的指標參考。研究結果發現：在個別觀點方面，不同屬性之旅館相關專業人士各有其偏重的評估指標；而整體觀點方面，財務效益指標爲較重要項目。因此本研究建議在進行觀光旅館開發時，應優先評估財務效益。

In spite of the booming in tourist market, the development of tourist hotel still needs numerous amount of capital. The tourist market is extremely competitive, so that the years for income to break even are extended. For these reasons, the risk for tourist hotel development has relatively increased. The purpose of this study is not only to investigate the importance of Hotel Development Indicators on both macro and micro perspectives, but to become the reference of domestic tourist hotel development. The results of this study were induced by interviewing hotel-related experts. The results indicate that experts from different fields have individual preferred indicators. Furthermore, in the micro perspective, financial benefit indicator is a relative important index comparing to others in the macro perspective. The analysis of this investigation suggests that the tourist hotel investors and development managers ought to measure financial benefits.