觀光業是21世紀最具爆發力的產業，以文化作為觀光底蘊已成為世界潮流，全球觀光型態逐漸以「文化觀光」為核心發展，當今知識經濟時代已漸由積極的「自我發展式」（self-development）的文化體驗取代傳統觀光模式，因此，我們可以說當代觀光業的本質就是「文化」。文化被重新發現、詮釋，成為一個吸引旅客、加值藝術品的重要行銷工具，而文化景點—尤其是博物館，則成為發展文化觀光的重要資源。本文認為21世紀的博物館除了傳統功能，隨著環境與定位的發展，延伸出觀光休閒的需求，博物館在一個國家或地區，往往是展現當地觀光資源精華的場所，對旅遊者具有強大的吸引力，以博物館為核心的文化觀光是世界潮流，能帶動周邊經濟文化產業發展，甚至能造就城市復興，成就文化觀光與博物館互利共榮的機會。博物館與文化觀光是互利共構的一體兩面，博物館需要透過觀光發展吸引更多遊客，而觀光業也需要博物館利用其豐富文化資源提供遊客更多的文化鑒賞機會，反映出博物館與觀光結合已經成為一種世界趨勢。

Tourism is the fastest-growing industry in the 21st century. The culture is the core content of the tourism industry because the new model of tourism“self-development” is replacing the traditional one in the last decade. So we can almost say the real nature of contemporary tourism industry is the“culture”. The article argues that the cultural tourism contains ethnicity and historical sightseeing, as well as intangible cultural heritage. By visiting the museums, archaeological sites and religious buildings, cultural tourists are closer to the indigenous people and their lifestyle. Cultural re-interpretation and re-discovery is becoming the new and important marketing strategies to attracting the tourists. Museums are the important resources for the development of cultural tourism, and promoting the surrounding economic development of cultural industries, even the city renaissance. Museums and cultural tourism are mutually beneficial co-constitutive of both sides, the museum needs more visitors through tourism development, and tourism industry also needs to take advantage of the rich cultural resources of museums, reflecting the combination has the worldwide trend.