世界各地發生的一連串企業倫理弊案，引發了社會大眾對企業之社會道德倫理之重視。觀光旅遊業對全世界經濟佔有相當重要的貢獻，觀光業之發展雖然帶來了相當的經濟效益，然而也可能帶來生態環境、社會人文環境等的負面衝擊，且經濟效益也未必屬於觀光旅遊所在地之社區。因此，本文從企業倫理的觀念透過相關文獻資料加以分析歸納，以對世界經濟佔有重要貢獻的觀光旅遊業爲例，來說明企業倫理於觀光旅遊業之實踐是觀光永續的關鍵。研究中以非營利的國家公園與最直接的涉利者在地居民之衝突爲案例，探討以保育爲宗旨的國家公園與基於生存權益的在地居民之衝突解決。隨著人類對大自然與環境等的重視，從企業倫理視角重視對各涉利單位之公平與利益，將成爲觀光永續發展的重要管理策略思維。

A series of business scandals cause people take notice of business ethic problems. Tourism industry as an important economic contributor around the world, people began to notice its negative impacts of development for sustainable. Developing tourism brings both benefits and impacts of economics, ecological environment, and social-culture environment. However, the economic benefits will not necessary be a part of the destination communities'. Thus, this study aimed to analysis the sustainable development of tourism through the perspective of business ethics. The study also provided a case study to discuss the conflicts between different stakeholders of national park authorities, a non-profit institution, for its protection purposes and sustainable development of national park and local residents for living rights through pay consideration of business ethics. As people pay more attention to the nature and the environment, the fair and equity of different stakeholders of business ethics perspective become an important thought of making management strategies for sustainable development of tourism.