近年來，由於國際觀光市場強力促銷以及政府開放大陸探親觀光、實施週休二日等多重因素推波助瀾之下，帶動了國人休閒娛樂的風潮，國民出國旅遊的人數逐年增加。特別是近年來兩岸開放旅遊的腳步，使得許多旅行業者也開始逐步修訂本身的經營策略以符合市場的需求。然而，由於市場的激烈變化，如何能創造旅行業者永續經營已成為近年來極力探究的課題。當然，綜觀過往的研究，可以知道旅行業的永續經營的策略首著重在於提出好的行銷策略，故本研究依據過往的研究及透過專家檢視量表的方式，以建立其量表用已進行研究之分析。而透過網路問卷的方式並經由旅行業高階主管的協助，透過便利抽樣的方式進行研究問卷之回收，而有效樣本為187份。根據PLS進行量測及結構模式之分析，本研究發現行銷策略是影響企業經營策略的重要因素，整體解釋力也高達.747。最後，透過實證的結果，本研究也提出對於旅行業者永續經營策略的實務意見，以作為未來企業經營策略改進的方針。

The continuously growing economy and national income in these years give people more time to spend, along with simplified procedure of going aboard, strong promotion of overseas tourism, opening for visiting mainland China drove the trend and resulted to increasing population of travelling aboard every year. Especially the active open-up cross-strait tourism makes many travel agencies start to change their business strategy for the market needs. These changes give the tourism industry challenges to think about the way for sustainable. By looking after researches done in past years, we can know what makes the best strategy for sustainable development in tourism industry is to provide good marketing strategy. Therefore, this research refers past researches and scale examining methods that have been used by professionals to build its own scales for the analyzing purpose. With assistance from executive directors of tourism industry, the internet questionnaire with convenience sampling received 187 effective samples. According to the PLS analysis of measurement and structural model shows that the marketing strategy is the primary factor effecting enterprise' business strategy with the explanatory power of 0.747 strong. In sum, this research gives practical advices of sustainable development for tourism industry and a reference to improve business strategy from proved evidence.