本研究運用Michael E. Porter所提出的鑽石模型理論中「生產因素」、「需求條件」、「相關與支援產業的表現」、「企業策略、結構與同業競爭」、「機會」、及「政府」等六大構面，藉由文獻分析法及個案實務觀察進行初探，將構面內關鍵因素以SWOT分類後再以TOWS策略矩陣進行分析，以定性研究探討我國遊艇服務業現況及產業競爭力，並提出發展之策略建議。研究顯示我國遊艇服務業多為中小型企業，其中以財團法人中華航訓中心各地招生辦事處及民間向交通部申請的訓練機構為主，而營運內容則以遊艇考照訓練、海上旅遊活動及會員俱樂部、船艇置放及泊靠服務及遊艇銷售服務為多數。在鑽石模型構面分析中，發現我國具有豐富的生產要素如海洋人力資源、自然資源與基本港口設施；遊艇服務相關產業及支援產業之上、下游具競爭力；企業策略目標明確且管理型態具彈性；兩岸交流帶來新機會且政府的開放政策有利於遊艇服務業的發展；惟形成需求條件的市場太小以及政府開始課徵的奢侈稅使遊艇銷售情形呈現觀望態度。而政府政策與推廣為遊艇服務業發展的重要因素，故建議政府在法規與政策應賡續發展遊艇服務業，使得國內遊艇製造業得以延伸，進而促進整體遊艇產業蓬勃發展，以達到產業經濟提升。

This study employs the six attributes: ”factor conditions”, ”demand conditions”, ”related and supporting industries”, ”firm strategy, structure and rivalry”, ”chance events” and ”government” in the diamond model proposed by Michael E. Porter. First, literature analysis and a case study using the observation method are employed for an initial investigation. Then, key factors in the six attributes were classified and analyzed through TOWS strategy matrix. Based on the qualitative research method, this study aims to explore the status quo and competitiveness of Taiwan's yacht industry, and to propose potential strategies and suggestions for its future development. Study results show that Taiwan's yacht industry is generally developing through small and medium enterprises, most of which are the recruitment centres of Chinese Maritime Institute throughout Taiwan, and other private training centres certified by the Ministry of Transportation and Communications, R.O.C. On the other hand, the operations mainly include: yacht steering license certification training, matters regarding sea travel and membership-based clubs, vessel storage and anchoring services, and yacht sale. The results from the diamond model analysis indicate: 1. Taiwan has various production advantages, such as marine human resources, natural resources and basic harbour facilities; 2. competent yacht-related industries and supporting industries (both upstream and downstream); clear corporate strategies and flexible management; new opportunities brought by cross-strait exchanges and the central government's open-door policy that helps with the development of yacht industry. The disadvantages are poor demand conditions due to the relatively small market and the downturn in yacht sales as a result of the luxury tax recently launched by the central government. Government policies and promotion play a major role in the development of yacht industry. It is suggested that the government should continue to develop the industry for the expansion of the domestic yacht industry, more prosperous growth of the yacht and related industries, and to boost the industrial economy.