本研究藉由質性研究方法之深度訪談法深入探討陸客低價團現象及華語導遊所面臨相關問題並建議改善之道，尤著重於引用相關法規對華語導遊執業權、勞基法、健保法適用的討論；擷取8 位產官學者受訪對象的實證資料發現：① 旅行社低價團的操作方式，使專業解說的華語導遊逐漸變成以商品購物為主的導購人員，華語導遊的薪資多是不確定的佣金，收入沒有保障。② 我國導遊人員的考取制度主要為考訓分開與日本及澳門作法不同，在職訓練也是非強制參加，建議可採考訓合一方式辦理，增加導遊人員素質與專業度。③ 中央健保局二代健保規定，專門職業及技術人員自行執業者必須回歸到第一類被保險人，交通部觀光局回函稱，導遊、領隊人員依法不得自行執業，故其不具全民健保第1 類第5 目(專技人員自行執業者)身分，究竟導遊專技普考及格能否執業各界仍有不同意見。④ 華語導遊原本適用勞基法，現在卻因為「行業歸屬變更」變成不適用情況十分特殊。⑤ 觀光局研擬陸客自由行開放華語導遊執業權，修法與否產官學者正反意見各半。最後，依本研究歸納整理結果，提出實務上之建議與後續研究發展方向。

Since the Chinese visitors are allowed to visit Taiwan for sightseeing, mandarintour guides have conducted twice mass protests and submitted petition to Ministry ofTransportation and Communications, and Tourism Bureau, hoping the governm entattaches importance to the basic income and interests of mandarin tour guides. By thedeep interviews of qualitative research methods, this study deeply probes thephenomenon of Chinese low-price tour groups, and related problems faced bymandarin tour guides, and then recommends the improvements, particularly focused on references to the relevant regulations to discuss the applicable right to practice, Labor Standards Act, and National Health Insurance Act for mandarin tour guides; the empirical data collected from 8 interviewees of industries, government and academics are found that: ① The way to operate low-price tour by the travel agencies causes professional interpretation mandarin tour guides to gradually become shopping commodity-based guide staff; mandarin tour guides' salary are most uncertain commissions, with insecurity of income. ② Taiwan's tour guides system primarily is exam and training separately, different with the practices of Japan and Macao, and the job training is not mandatory to participate. The union of exam and training can be a way recommended to increase the quality and professional degrees of tour guides. ③ According to the provisions of 2nd Generation NHI of National Heath Insurance Administration, professionals and technicians who independently practice must be returned to category 1 of the insured. Tourism Bureau, Ministry of Transportation and Communications said by replied letter that tour guides and tour leaders are not permitted to independently practice according to laws, so that they did not have the identify set forth in item 5, category 1 of national health Insurance (Independently practicing professionals and technicians). There are still different opinions in various circles about whether tour guides can practice or not if they pass the Civil Service Junior Examination for Professionals and Technicians. ④ Mandarin tour guides are originally applicable to Labor Standards Act, but now because of ＂industry attribution change＂, become into NA. The situation is very special. ⑤ Tourism Bureau elaborated to approve Mandarin tour guide's right to practice for Chinese tourists' free tour, and to amend the law or not, industry, government and academics show half and half of the pros and cons. Finally, the results from this study are collated and analyzed to propose practical recommendations and the follow-up research and development.