台灣國際觀光旅館的家數，從1965年的6間，至2009年增加到64間，成長了九倍之多，然而各業者在目標市場的選擇上，重疊性顯得較高，顯現出國際觀光旅館市場競爭愈顯激烈，就利潤來看，2009年的稅前利潤6.73％，金額為21.17億元，較2008年25.13億元，減少3.96億元，也較2008年下滑了0.44％，對業者及投資人來說，卻是一個警訊，旅館業如何在開發與規劃中再奮進，藉由讓投資者了解產生風險的因素，並透過認識不同的風險，進一步分析風險，使投資者在投資的過程中能夠更清楚去考慮到風險與報酬的對偶關係。
本研究將先探討及整理台灣地區國際觀光旅館的發展現況，將台灣地區國際觀光旅館之營運數據運用表格呈現，並分析與探討。另外再著重於國際觀光旅館風險與報酬兩者間的對偶關係探討，研究成果將有助於投資者增進對國際觀光旅館投資的風險管理知識。 From 1965 to 2009，the number of the international tourist hotels in Taiwan increased from 6 to 64（nine times in number）。However，it shows that the market competition of the international tourist hotels grows much more fiercely because of highly overlapping of the target markets，On the part of profit，the pre-tax profit in 2009 is 6.73％（211.7 million dollars）which decreased 0.44%（39.6 million dollars）when comparing to the profit in 2008（251.3 NT million dollars），It is a warning for the investors and whole industry to think that how to forge ahead through hotel development and planning，make the investors know the factors of risks，analyze risks further knowing different risks，and make the investors clearly realize the dual relationship of risks and rewards in the investment process。
This research will firstly explore and organize the international tourist hotels in Taiwan ，use tables to present the operating data，analyze and discussit，In additional，the research will discuss the dual relationship of the risks and rewards of the international tourist hotels，The result of this research will help increase the investors risk management knowledge of the international tourist hotel。
