台湾地区民宿产业发展相对成熟,已形成规模效应,在民宿经营、风格、营销等方面都独具特色。大陆地区民宿产业发展相对较晚,以厦门地区为例,民宿的地方政策、经营人员的管理、经营方式、主题特色、设施设备等方面都存在问题。本文通过研究台湾地区民宿的现状及特色,借鉴其经验,以此提升厦门地区民宿产业的现状,从而促进厦门民宿产业的发展,带动厦门经济的增长。 B & B industry in Taiwan is relatively mature, has formed a scale effect, in the B & B management, style, marketing and so unique. The development of the homestay industry in the mainland is relatively late. Taking Xiamen as an example, there are problems in the local policies and management of the homestay, management methods, operation modes, theme features and facilities and equipment. This paper studies the status quo and characteristics of Taiwan’s B & B in Taiwan and draws on its experience so as to enhance the status quo of the B & B industry in Xiamen so as to promote the development of Xiamen’s homestay industry and boost the economic growth of Xiamen.