近十年在臺灣，隨著政府開放政策與經濟發展，及民眾重視休憩生活下，民宿市場變得愈來愈競爭。而民宿經營者如何找出經營的關鍵成功因素、吸引顧客入住、及建立競爭優勢就成為項重要的研究議題。過去，探討民宿經營的相關研究甚多，但多從單的業者層面或顧客層面去討論，本研究希望同時將上述兩層面納入研究架構，嘗試建立多層次分析模型（Multilevel Linear Modeling）以探討影響民宿顧客滿意度與再宿意願之因素。首先，本研究透過文獻探討，找出民宿業者經營關鍵成功因素的組織層次變數，與顧客選擇民宿動機的個人層次變數，並針對臺灣苗栗縣30家民宿業者與600位民宿顧客進行問卷調查，及利用兩階層Hierarchical Linear Modeling（HLM）方法分析民宿經營組織層次與個人層次之跨層次關係。本研究發現，民宿業者經營之關鍵成功因素與顧客選擇民宿動機都會對顧客滿意度產生正面影響，顧客滿意度也會正面影響再宿意願，但民宿經營的關鍵成功因素則不會正面干擾顧客選擇民宿動機與顧客滿意度間之關係。最後，本研究根據上述結論，提出些建立民宿競爭優勢的建議，以提供民宿業者經營管理之參考。

This research constructed a multilevel analysis framework to explore some factors influencing the relationships of guests and employers in Bed and Breakfast (B&B). In our study, we examined choice motivation, satisfaction and revisit intention to be guest-level research variables and regarded key success factors as employer-level research variable. Questionnaires were surveyed to collect data of 30 B&B employers and 600 guests in Miaoli County. And we used two-level hierarchical linear modeling (HLM) to examine factors influencing guest satisfaction and revisit intention. The result indicated guest choice motivation and B&B key success factors have positive effects on guest satisfaction significantly. However, the relationships between antecedents of choice motivation and satisfaction ”Will not be stronger with higher levels of key success factors in B&B. Finally, guest satisfaction demonstrated positive effects on guests revisit intention.