本研究藉由戰後臺灣觀光行政組織及觀光政策的演變，來看戰後臺灣觀光事業的發展。並藉由觀光旅館業及觀光外匯收益，進一步探討觀光事業對臺灣經濟的影響。 臺灣的觀光活動起自於日治時期，聯運業務之發展及旅遊券之推行，使臺灣人民從事觀光活動更為方便。戰後初期，由於政治與軍事情勢的不穩定，直至1956年才開始戰後觀光事業之振興。戰後發展觀光事業係以賺取外匯為目的，期能促進臺灣經濟之成長，而觀光行政組織之設立，一開始為中央與地方政府併行，直至1971年交通部觀光局成立，觀光事業之權責才劃歸統一。 觀光旅館為觀光事業重要之一環，興建觀光旅館所需金額龐大，回收期長，因此〈獎勵投資條例〉將觀光旅館業納入優惠項目之中，並配合〈觀光發展條例〉之修正，調整優惠對象，有助於戰後觀光旅館業之發展。健全的國際觀光旅館的營運，亦有助於國家經濟之發展。 來臺旅客以美、日及華僑旅客為大宗，而外來旅客所帶來之觀光外匯收益，有助於我國外匯之增加，觀光旅客所進行的消費，經由經濟上的循環利用，有助於提升我國的國民所得。綜而言之，除了觀光旅館業，本文亦藉由觀光外匯收益之探討，來看觀光事業對臺灣經濟的影響。 A well-developed infrastructure makes tourism activities more flourishing than before during the Japanese-ruled period. Due to the instable economical and political situation in the early days after WWII, the new ruling government (R.O.C) did not focus on the tourism industry until 1956. One major goal of Taiwanese tourism policy is to increase foreign exchange in the beginning. In addition, the Tourism Bureau has been established under the Ministry of Transportation & Communications and it is responsible for the administration of domestic and international tourism policy making, execution and reformation. Apparently, tourist hotels are one of the main parts of the entire tourism policy. The economics of Taiwan will be benefited from a well-managed tourist hotel industry. The American, Japanese and oversea Chinese are the major portion of all international tourists. The GNP of Taiwan has significant improvement by the foreign exchange from international tourists. This study focuses on the tourist hotel industry and the influence on Taiwan’s economics caused by tourism exchange. Key
