國際觀光是極具發展潛力的產業，但台灣於現階段的觀光發展上尚有相當大的進步空間，因此本文企圖就城市發展國際觀光之策略進行全面性的探索，尤其是文化在城市觀光中所可扮演的功能，並採用台南市與高雄市作為國內比較案例城市。
本文內容主要有以下五點：1﹚搜集與城市觀光及文化有關的基本論述與研究方法，以建立本研究分析架構；2﹚探討國外成功案例，並彙整其通則與策略，以作為比較分析之參依據；3﹚分析國內案例城市在城市觀光發展上的策略構成與比較其異同；4﹚探討國內案例城市的城市觀光吸引力；5﹚綜整前述四點，針對國內案例城市進行課題探討與策略建議。
結果顯示，國內案例城市在城市觀光發展上的相同之處主要是受到中央政府的政策所影響，而不同之處則是受到文化、經濟發展背景不同所影響；此外，台南市與高雄市的城市觀光發展尚介於「引入」與「發展」階段之間，其最大課題目前為觀光資源的整合與執行機制的建立落實。

In this study, the role and impact of culture on tourism and tourism development strategies are examined via a comparative study focusing on Tainan and Kaohsiung.
First, a framework for effective tourism development strategies is established by deconstructing successful examples outside Taiwan. Second, one compared and contrasted the strategies implemented by Tainan and Kaohsiung. Third, the impact on tourism of these strategies in their respectively cities is examined. And last, the shortcomings of the present strategies are discussed and potential improvements are suggested on the basis of the study.
The results show that the similar tourism development strategies in Tainan and Kaohsiung are affected by the tourist policies made by central government, and the differences are influenced by the cultural and economical diversities. Furthermore, the tourism developments in Tainan and Kaohsiung are still in the phase between “involvement” and “development” in the destination lifecycle. Consequently, this study suggests that Tainan and Kaohsiung should be devoted to integrate tourist resources and build up the effective organization.

笢恅恅侵
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卼祩惝ㄛ2005ㄛ<晊鴦妢??ㄛ湖婖恅趙誠飲〞詢倯庈恅趙擁墿卼祩惝?☆諾嶲魂趙★>﹝膘
慷ㄛ96ㄩ90-99﹝
卼郘餫ㄛ2006ㄛ<詢踚測霹摯妢追桯艘詢倯﹜怢鰍眳郖淕磁>ㄛ傑庈追桯ㄛ2ㄩ85-96﹝
燠蚗桯﹜毓抃鏗ㄛ2004ㄛ<怢傑跐餫簷蜊婖綅眳旃噶〞捼?燴?罠腔?>﹝膘慷鷂??
ㄛ5.2ㄩ132-148﹝
紾縑肅ㄛ2006ㄛ<詢倯庈追桯隅弇睡睡ˋ>﹝傑庈追桯ㄛ2ㄩ131-133﹝
粹蜓瑕ㄛ2002ㄛ <詢倯誠鷂詢倯庨婖腔燊>﹝2002 詢倯旃噶ㄩ259-274﹝
剢隴腦ㄛ2001ㄛ<妢飲庈腔悵湔〞儔飲艘怢鰍>ㄛ怢鰍庈恅趙揃家ㄛ5ㄩ1-42﹝
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岈奪燴炵幅尪?恅﹝
蔬粗?ㄛ2002ㄛ▲華源?追桯芢秶眳抻?〞眕芢罠嫖追桯瞰◎﹝怢鰍庈ㄩ蕾傖髡湮
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筍畿?ㄛ2002ㄛ▲詢倯庈飲庈俴誏腔?菀鷂桯咡◎﹝詢倯庈ㄩ蕾笢刓湮鼠僕岈奪燴旃噶垀
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踢膘犍ㄛ2004ㄛ▲詢倯庈罠嫖追桯習謹眳旃噶◎﹝詢倯庈ㄩ蕾笢刓湮鼠僕岈奪燴旃噶垀幅
尪?恅﹝
梒隴ㄛ2006ㄛ▲恅趙淉習鷂傑庈餫跡腔笭?ㄩ眕詢倯庈瞰宗1998-2005定◎﹝
樁膽瞥ㄩ鰍湮虐噫鷂?胍旃噶垀幅尪?恅﹝
驛ㄛ2004ㄛ▲綴爵怢華罠嫖追桯眳旃噶◎﹝怢笢庈ㄩ怢笢??埏扦褪諒郤炵幅尪啤幅
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祂幅ㄛ2007ㄛ▲樁膽庈腔飲庈悵湔鷂婬追桯◎﹝怢鰍庈ㄩ傖髡湮膘慷旃噶垀幅尪?恅﹝
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笢鏍俋絿磹ㄛ2005ㄛ▲94 爛怢湮倰罠嫖?魂虴祔啐嘛豢◎﹝怢控庈ㄩ笢
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蝠籵窒罠嫖擁ㄛ1990-2005ㄛ▲怢華蕣罠嫖藏禭綅煦昴豢◎﹝怢控庈ㄩ蝠籵窒罠嫖擁﹝
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窣揗ㄛ2005ㄛ▲詢倯庈誠硎追桯妢◎﹝詢倯庈ㄩ詢倯庈恅侵巹﹝
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巹?旃噶??﹝
ㄛ2002ㄛ▲詢倯庈腔家ㄩ煢馱﹜笭趙善詢褪撮◎﹝詢倯ㄩ詢倯庈淉葬旃噶追桯蕉瞄巹
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祫惝﹜蕾惝ㄛ1999ㄛ▲旃噶源楊鷂?恅?釬◎﹝怢控庈ㄩ妀隋堤唳扦﹝
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渴?游ㄛ2005ㄛ▲輪測怢漆葥l桯ㄩ親摒善墿操盒◎﹝怢控庈ㄩ迶刓扦堤唳扦﹝
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淉葬漆栥擁﹝
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