觀光業號稱無煙囪工業，不但能賺取外匯，促進經濟成長，亦能提供許多關聯性的就業機會，因此全球各國都致力於發展觀光。
近年來台灣政府積極發展觀光產業，更於2008年開放陸客來台觀光，為觀光產業帶來一些巨大的影響。中國旅客對於台灣所帶來的經濟利益，吸引許多產業投資。
但隨著中國旅客增加，掀起了各項議題的討論。中國旅客所帶來的經濟利益是否真能回饋到觀光地區？亦或者是被集團所瓜分？據此，本研究以觀光地區旅客人次和村里所得作為研究標的，探討中國旅客所到訪之觀光景點是否因為旅客人次的增加而使所得上升，借此了解觀光產業。
研究結果顯示，不管為何種景點，該地區所得和旅客人次間並無顯著因果關係，但研究卻發現所得和放假天數呈現顯著正相關。

Tourism industry is known as a tertiary industry. Tourism industry not only can earn foreign exchange, promote economic growth but also can provide a lot of employment opportunities. Because of that, many countries around the world are committed to the development of tourism industry.

In recent years, the Taiwan government has actively developed the tourism industry. In 2008, Taiwan government allowed Mainland tourists to visit Taiwan On Tourism. This behavior had a great impact on tourism industry in Taiwan. To gain more economic benefits from Mainland tourists, many industries invested other related industries.

With the increase in Mainland tourists, initiate a discussion of a lots of issues. This study wants to know whether the benefits from Mainland tourists can really give feedback to local and seek mutual prosperity or just the onsortiums vest interests. This study illustrates the features of tourism flow as well as income of village and want to figure out whether the income of village can raise as the tourism flow raise.

This study indicate that the tourism flow has no significant related with the income of village in many situations. But the days of holiday has a significant relation with the income of village.

論文審定書…………………………………………………………………………i
誌謝…………………………………………………………………………………ii
摘要…………………………………………………………………………………iii
Abstract ………..………………………………………………………………..…iv
目錄…………………………………………………………………………………v
圖次…………………………………………………………………………………vi
表次…………………………………………………………………………………vii
第一章 緒論………………………………………………………………………01
第一節 研究背景與動機 …………………………………………........………..01
第二節 研究問題 ………………………………………………………........…..03
第二章 文獻回顧 …………………….…………………………………....…….04
第一節 觀光產業介紹 …..……..……………………………………..….......…04
第二節 台灣現今觀光產業 …………………………………………….............07
第三節 中國旅客消費對於國際影響力 ………………………..…….......….…11
第四節 中國旅客來台觀光現況 ……..………………………..………….........13
第三章 研究方法……………………………………………………………...…18
第一節 資料來源 ……………………………………………………….........…18
第二節 分析工具 ………………………………………………………….........26
第四章 研究結果………………………………………………………………...31
第一節 敘述統計……………. ……………………………………………........31
第二節 人潮等於錢潮？ …………………………………………….......……..32
第三節 中國觀光客提升觀光區所得？ ……………………………….......…..34
第五章 結論與建議………………………………………………………...……39
第一節 研究結論 …………………………………….………………….......….39
第二節 研究建議與未來方向 ……………………………...…………..........…40
參考文獻……………………………………………………………………….…42
附錄…………………………………………………………………………….…47

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三、網路
天下雜誌(2012)，陸客買台地圖，http://www.cw.com.tw/article/article.action?id=5044498。
世界觀光組織(2002)，
http://www2.unwto.org/en。
世界旅遊組織，
http://www2.unwto.org/en
CEIC環亞經濟數據，
https://www.ceicdata.com/en
關鍵評論(2015)，陸客真的是解救台灣經濟的萬靈丹嗎？也許「永續觀光」才是我們唯一的出路，
https://www.thenewslens.com/article/20382
World Travel and Tourism Council (2010)，
https://www.wttc.org/。
United Nations, Department of Economic and Social Affairs, Population Division，http://www.un.org/en/development/desa/population/。