大陸出境旅遊的發展潛力受到世界各國發展觀光的重視。隨著大陸來台旅遊市場不斷的成長及大陸來台旅遊自由行政策的逐漸開放，旅遊中的住宿需求也相對增加。本研究目的在探討旅宿業者對大陸來台旅遊市場的經營策略，本研究以立意抽樣方法，透過深度訪談方式對12位旅宿業主管進行訪談。蒐集的資料經過分析整合後，提出本研究結果，最後提出結論與管理意涵，及相關建議。本研究結果有助於飯店經營者瞭解大陸來台旅遊市場，以制訂有效的營運策略，並促進該產業的永續經營發展。

The potential of Chinese outbound tourism development has attracted worldwide attention. As the constantly growing market of Chinese tourists to Taiwan and the open policy of allowing Chinese tourists traveling to Taiwan as an individual, the needs of accommodation are also growing. The study aimed to explore the operating strategies of Chinese tourism market by the accommodation industry in Taiwan. 12 supervisors were interviewed through in-depth interview method to acquire data for analysis by purposive sampling method. The study results, management implication, and recommendations are provided after analyzing the data. The study results are references for hotel managers to understand the market of Chinese tourists to Taiwan for developing effective operational strategies and to promote sustainable development of the accommodation industry.