本研究以台灣地區國際觀光旅館為研究對象，採用「效率(Efficiency)」觀點評估台灣國際觀光旅館的經營績效。運用文獻分析法，比較台灣國際觀光旅館在金融海嘯發生前後之經營經效差異。由研究結果分析可知，台灣觀光旅館在金融海嘯發生前後整體效率有下降。探究其原因飯店業者為了因應金融海嘯衝擊，調整自身經營方針與促銷措施，而減低衝擊性。因此，本研究的研究結果，以金融海嘯作為切入點，實證發現台灣國際觀光旅館業在金融海嘯前後之經營績效的變化，並對於金融環境衝擊下台灣國際與一般觀光旅館業如何因應外在環境影響，提供思考方向。

In this study, we took the international tourist hotels in Taiwan as the research object. Using the ＂efficiency＂ assessment point of view, we studied the business and performance of the international tourist hotels in Taiwan's. We took the literature analysis to comparative international tourist hotels in Taiwan to find what the impacts are about the occurred in the financial tsunami by the effect of the differences before and after the operation. The results from the analysis are the tourist hotels in Taiwan before and after the financial tsunami has decreased overall efficiency.