據《大陸居民赴台旅遊協議》的規定，自2008年7月4日起正式開放大陸居民可組團赴臺灣觀光旅遊。至今，大陸旅客來台旅遊已爲觀光熱潮，由於須團進團出，且在透過組團社方式進入臺灣旅遊，其中行程安排緊湊，觀光效益僅限在特定景點、商店、飯店、旅館和餐廳。本研究主旨在探討大陸旅客選擇旅館評估準則之研究，瞭解大陸旅客在旅遊特性要素下選擇旅館住宿之因子；從供給面之旅行社團控人員與大陸領隊來探討，呈現需求面大陸旅客實際住宿需求，提供政府單位擬定大陸旅客來台旅行之參考，亦針對未來自助旅客，讓業者瞭解大陸旅客的住宿需求。本調查方法深度訪談法之面對面訪談方式進行資料收集。選定6位旅行社專任團控人員與大陸領隊各三名，採開放式訪談問答。調查期間自西元2010年11月下旬至西元2011年1月上旬，歷時二個半月。研究發現，多數旅館業者認爲在價格合理下，接待大陸旅客，除了提升住房率外，也能讓大陸旅客深入瞭解臺灣文化；業者建議以漸進方式開放大陸旅客來台，制訂相關配套措施，以維持臺灣的服務品質。更發現在旅遊旺季時臺灣的旅館普遍呈現癱瘓性的不足，旅館業近幾年的建設投資上都不斷新增中，建議在興建中旅館規劃可依據需求，雖現階段大陸旅客對於旅館能選擇的部份仍是有限的，但就未來開放大陸旅客來台自由行後，大陸旅客能對於住宿需求類型有更多的選擇方向。

The first group package tourists (G.P.T) from mainland China to Taiwan had started at 4th July in 2008. According to the agreement between mainland China and Taiwan government, the mainland China tourists will be allowed travel in Taiwan as G.P.T. Taiwan has started to shift from production to service economy. With the relaxation of travelling limits for mainland Chinese tourist to Taiwan there has been an enormous rise in the number of Chinese tourist visiting Taiwan. The interaction between Taiwan and Mainland China has increased dramatically in the last few years. The number of Chinese tourists visiting Taiwan has grown rapid ally after Taiwan relaxed its’ restrictions on Chinese visiting Taiwan in 2008. Due to the special circumstances in the bilateral ties between these two countries, it is important to study the gap of this tourism decision-making process in hotel. This study aims to research the characteristics and factors of choosing accommodation from the mainland China tourists and Taiwan Travel Agents. The willing to receive the G.P.T from mainland China in the supply side by using in-depth for 6 owners in Taiwan and the willing to choose the HOTEL in demand. side The interview was conducted between November 15st, 2010 and January 31th, 2011 for the mainland China tourists will be discussed. The data was analyzed using content analysis, the findings are as follows: This study will contribute to (1) understanding consumer's decision-making behavior for choosing a hotel, (2)hotels that will provide satisfactory products and services, and (3) enhancing operating performance in hotel industry. Furthermore, both governments' Staffs are considering in allowing Free Independent Travel (F.I.T) from Mainland China to Taiwan from 2011. Accommodation is an important item of traveling arrangement.