近年來，人們對於茶的養生意識高漲，茶不僅成為解渴與養生的飲品，也是人際交往的重要媒介，讓茶葉成為東方文化中生活的重要部分。臺灣於2002年加入WTO後，農委會積極擬定茶產業政策與措施，推展茶園轉型結合觀光發展，塑造臺灣茶葉的自我品牌，並透過深耕地方來輔導茶農提升茶葉品質，進而增加顧客消費力與茶產業競爭力。本研究首先是進行茶產業現況分析，接續以「望高茶園」作為個案研究對象，探討其經營模式與能力，透過文獻資料的收集與經營者的訪談，解析茶園的經營內涵，也了解臺灣茶產業的現況與發展。最後，利用平衡計分卡評核「望高茶園」的經營績效，包括財務、顧客、內部流程與學習成長構面。研究結果發現，個案公司除了茶園經營外，經營者亦積極強化自身經營模式中基礎建設管理能力，透過景觀餐廳發展出別具特色的茶園風貌，創造永續經營與持久的競爭優勢。

For the awareness of health preserving, tea is not only a healthful drink, but also a catalyzer in interpersonal intercourse. Hence, tea has become a part of life in oriental culture. After Taiwan joined World Trade Organization (WTO) in 2002, the Taiwanese Council of Agriculture takes many actions to improve competitiveness in tea industry. Hence, this study tries to focus on analyzing circumstances of tea industry for a past period in Taiwan. Moreover, a business model of tea industry is explored through a case study on the Wang-Gao tea garden. The business model is realized and reflected for four dimensions including value proposition, infrastructure management, customer interface and financial aspect. Finally, the study utilizes the balanced scorecard to present the performance of the Wang-Gao tea garden. The research result shows the Wang-Gao tea garden intensifies the capability of infrastructure management to maintain their competitive advantages with sustainable development.