Over the past decade¡A Kaohsiung City Government showed immense concern about the development of tourism¡Aactive in the large-scale tourist activities, such as a Love- River Lantern Festival¡BWannian festival etc. According to the studies of the non-governmental tourism organizations, showed that those activities didn¡¦t attract the crowd in the proceeds. The major problems pointed to lack of a dedicated agency resources for the Tourism Bureau to integration in Kaohsiung City and also a long-term vision for the tourism policy. Tourist groups are asking for the establishment of the Kaohsiung City Government Tourism Bureau which may create a better tourism policy for the development. What are benefits of the tourism industry? World Travel & Tourism Council concluded three functions, including to the activating of industry's economy, the development of the tourism and the employment opportunities. Being the Asia¡¦s second-largest tourist attraction was the remarkable achievement of the Hong Kong tourism in 2004. Tourism revenues more than NT:360 billion, as well as a whole accounted for 12.4 percent of GDP for Hong Kong. Although Hong Kong is a habor city, it develops a large-scale tourism. Hong Kong Tourism Board , the establishment of a national-level institutions, promotes the tourist industry to the global. On the other hand, the Goverment established the Department of Tourism which is responsible for the internal integration of tourism resources. The government and quasi-government partnership model plays an important role in the Hong Kong¡¦s Tourism industry. The operation of The Dual Organizations has the advantiage of the tourism development. Tourism in Hong Kong made an example of success, It¡¦s fit for Kaohsiung City to study.