由於觀光科系之實習制度影響學生未來進入產業之意願，然以往文獻鮮少針對實習生態度與職能認知進行探討，因此本研究之主要目的將對實習生態度與職能之認知進行探討，並以觀光產業之旅行業為研究對象。本研究首先對目前台灣地區觀光相關科系之實習制度進行探討，再者以旅行業者對於校外實習機會態度、原因及實習生之職能進行文獻回顧。第三，針對旅行業對於學生實習態度與職能認知進行問卷調查。研究結果顯示：(1)旅行社認為最佳實習時間以兩個月為最佳。(2)企業願意提供實習機會之原因是為了提供學生實務學習之機會。(3)業者認為「一般職能」的重要性是大於「專業職能」，實習生在「專業職能」方面，最重要的是電腦操作能力，在「一般職能」方面，最重要的是工作配合度。(4)實習生的「推薦人」與「就學學校」均非路用與否的主要考量因素。(5)「綜合旅行社」較願意提供實習，台灣東部地區提供實習意願較低。 The internship system of the tourism department of a school will influence students' intention to get into the industry- in the futfirture , but few studies discuss travel agencies' cognition on with regard to intern attitude and intern function. The major purpose of this study iy is thus to take Taiwanese travel agencies as the research object and investigate their cognition with regard to intern attitude and intern function. First, the authors discuss the internship system of tourism related firms. Second, the authors review sw the lis literature about ir inten function and the reason why travel agencies would like to provide off-campus internship opportunities. Third, a questionnaire survey was conducted among travel agencies to examine their cognition with regaegard to intern attitude and intentem function. Finally, the research results indicate that: (1) Travel agencies believe that the he best internship period is two months. (2) The reason why relateated enterprises are willing to provide mtenernship opportunities to students is to make them learn more practical skills. (3) Entrepreneurs think that geneneral function should be valued more than professional function. Computer skills are the most importamant with reg egard to the latter and cooperativeness is for the former. (4) The referrer as well as the school of the intern studerfents are not key factors to influence whether they would he employed or not. (5) General traveivel agencies are more ing to provide internships white agencies in eastern Taiwan have a lower intention to give internship opportunities.