郵輪旅遊這些年蓬勃發展加上亞洲經濟力的提升，國際郵輪公司瞄準此商機，選擇亞洲港口為母港，該區域的市場潛能正逐步被開發。台灣位於東亞樞紐位置，四面環海，東南西北均有適合郵輪停靠的港口，因此，如何在此浪潮中尋求台灣郵輪服務與產業發展的契機與步驟，為本研究主要探討目的。 郵輪旅遊在台灣起步較晚，法規政策、市場機制、港埠競爭、旅遊環境等，未趨完善，本研究以郵輪服務為核心，探討台灣發展郵輪產業應具備的條件與影響因素。針對台灣郵輪旅遊現況以專家問卷方式蒐集資料，再對台灣國際郵輪協會80位會員進行普測，運用層級分析方法對影響台灣郵輪旅遊發展因素加以探討，並針對性的提出一些對策和建議，以期建構以郵輪服務為核心的郵輪產業體系，形塑集商業、金融、貿易、船舶建造、維修等高端服務業於一體的產業鏈目標。 Due to the booming of cruise tourism over these years as well as the increasing of economic strength in Asia, international cruise companies target such business opportunity and select Asian ports as their home ports, which indicates that the market potential of this area is gradually being explored. Taiwan, locating at the pivot point in east Asia, is surrounded by sea with ports on the north, south, east and west side suitable for cruises to stop by. Therefore, how to discover the opportunities and measures in cruises service and industry development in Taiwan under such tide is the major objective being explored in this research. Cruises tourism started late in Taiwan due to the incompletion of laws and regulations, market mechanism, competency between port and tourism environment. This research focused on the cruises service and explored the conditions which shall be equipped in cruises industry development in Taiwan as well as the influential factors. Expert questionnaire was adopted for data collection of current cruises tourism in Taiwan, targeting 80 members of Taiwan International Cruises Association for testing. Analytic Hierarchy Process (AHP) was utilized to further explore the factors that affect cruises development in Taiwan and a few countermeasures and recommendations were proposed specifically. It is expected to construct a cruises industry framework whose core is cruises service and achieve the goal of consolidating the industrial chain by integrating high-end service industry in the field of business, finance, trade, ship building and maintenance.