本研究進行臺灣各縣市之民宿及觀光資源之調查與資料蒐集，藉由迴歸分析探討兩 者間之關聯。研究結果顯示：合法民宿與休閒農漁業、風景特定區、海水浴場、高爾夫 球場、國家公園、森林遊樂區、溫泉、濕地、古道、瀑布、水庫湖泊、形象商圈商店街 及觀光遊樂業有顯著相關；非法民宿與海水浴場、國家公園、森林遊樂區、水庫湖泊、 形象商圈商店街及觀光遊樂業有顯著相關。上述之關聯說明民宿之發展與觀光資源有關， 此意味著民宿經營者為何投入投資與經營，係因觀察其周遭觀光資源受遊客喜歡。最後 藉由兩者觀聯分析結果，筆者認為能適時的提供一個觀光遊憩資源多元資訊導入的規劃 契機，且作為臺灣各縣市未來在觀光遊憩開發上合理之依據。

In this study, we collect the B&Bs, natural resources and cultural resources data by tourism survey in Taiwan, and by the way of regression analysis, to understand and discuss on the relationship between various tourism resources and B & Bs. The results showed that: legitimate B & Bs with some tourism resources have significantly correlated, including leisure agriculture and fishery, national scenic area, beach, golf course, national park, forest recreation area, hot spring, wetlands, waterfall, reservoirs and lakes, image of the business district shopping street, tourist amusement enterprises. The similar results between illegal B & Bs with tourism resources were shown, including guesthouses beach, national parks, forest recreation area, reservoirs and lakes, image of the business district shopping street and tourist amusement industry. According to above results, it will provide diverse information from tourism and recreation resources and as a reasonable basis of tourism development for the future of Taiwan's counties and cities.