二次大戰後，「新世紀金礦產業-觀光餐旅業」蓬勃發展，成為世界上最大與成長最快產業。為探究經濟榮枯、旅遊消長與觀光餐旅產業發展間是否存在著共存共榮的「同步增長效應」，本研究藉由22家觀光餐旅業進行追蹤資料迴歸分析檢定（Panel Data Regression Analysis Test），檢測經濟成長及旅遊成長對於觀光餐旅產業在營收、獲利性、貼現率（風險性）等面向所產生之關聯性。結果顯示經濟成長及旅遊成長對於觀光餐旅業的營收、獲利性呈現正面且直接的影響；對於觀光餐旅業的經營環境、財務績效都有顯著效應，可營造有利經營條件，提升公司治理效能及健全財務體制，減低營運風險。

After World War II, the new-age profitable industry ＂tourism hospitality industry＂ has been aggressively flourishing. The industry has become the largest and has grown the most rapidly. Researchers study the correlations between economic growth and tourism growth and the revenue, profitability, and discount rate of tourism hospitality industry among 22 related tourism hospitality by Panel Data Regression Analysis Test. The results reveal that economic growth and tourism growth positively and directly influence the revenue, profitability, and discount rate of tourism hospitality industry. It has a significant effect for business environment and financial performance. The researchers suggest creating a favorable condition and enhancing the effectiveness of corporate governance and sound financial system to reduce the operational risks.