本研究運用縱橫資料分析法探討1997年到2008年間影響台灣入境旅遊的因素。使用樣本為挑選出的10個國家，分別是中國、日本、香港和澳門、美國、馬來西亞、新加坡、韓國、印尼、菲律賓和泰國，還有10個經濟因素和2個國際性突發事件作為影響因素分析。運用縱橫資料回歸模型，實證結果顯現出台灣入境旅遊人數會受到台灣GDP、旅遊目的國GDP、地理距離、相對距離、實質相對匯率、貿易量、台灣基礎建設指標、台灣與中國開放自由行政策、嚴重呼吸道症候群、全球經融風暴和簽證的影響。研究發現台灣入境旅遊與旅遊目的國GDP、相對距離、貿易量、台灣基礎建設指標、台灣與中國開放自由行的城市數量和簽證皆為正向影響，而台灣GDP、地理距離、嚴重呼吸道症候群和全球經融風暴為負向影響。相對於過去的研究，本研究也探討了中國對台灣開放自由行政策的意義與效果。

This study investigates the determinants and features of Taiwan’s inbound tourism using a panel data regression model approach from 1997 to 2008. The objected 10 countries contain China, Japan, Hong Kong & Macao, United States, Malaysia, Singapore, Korea, Indonesia, Philippines, and Thailand. The results show that the key positive determinants of Taiwan’s inbound tourism are GDP of home countries, remoteness, bilateral trade, the distribution infrastructure of Taiwan, the number of free travel cities in China opened up to Taiwan (FIT) policy and visas, while GDP in Taiwan, distance, severe acute respiratory syndrome (SARS) and the global financial crisis have negative impacts. Finally, this study additionally employs the number of free travel cities in China opened up to Taiwan policy.

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