觀光產業是當前各國發展的重點產業,新的觀光地點也逐漸轉向亞洲。經由研究結果發現,若全面開放大陸人民對外觀光,未來最保守的估計將有2億觀光客湧入全球觀光市場。其中,因為文化因素,大陸人民出境觀光之地點多以亞洲市場為主;其中來台觀光的意願頗高。但近年來台灣的觀光吸引力逐漸降低,不僅外國人來台觀光人次下降,國內旅遊市場也因鄰近國家資源提升和成本相對較低,而有萎縮的疑慮。全面開放大陸人民來台觀光,對台灣觀光發展雖有直接助益,但或只是短期的正面提升效益,抑或台灣旅遊市場存在潛藏的衝擊,有必要提前審視,以找到兩岸全面發展觀光旅遊交流的雙贏方向與契機。Undoubtedly, the tourism industry is emphasized by countries to enhance economic competition and is turned to the Asia tourism resources. In recent, many studies highlighted the Chinese tourists because of over 20 millions tourists being expected to the global tourism market. By the way, the Asia tourism is focused for a similar culture and lower cost especially the Taiwan. Apparently, the coming of Chinese tourists will raise Taiwan’s tourism industries while Taiwan facing a decreasing competition of tourism in global. At the same time, we should pay more attentions to such development if it directly promotes tourism economy or deeply impacts opportunities of Taiwan’s tourism, more Taiwanese will be attracted to China more.