Abstract Since economic recession happened globally in 2000, Taiwan has not been able to keep itself out of the financial tsunami. The unemployment rate was increasing gradually, and the economic problem was getting worse. In view of this, the central government led by Democratic Progressive Party at that time proposed ¡§Doubling Tourist Arrivals Plan¡¨ in order to improve the economic situation. The plan had the following merits: (1) Tourist industry itself had high added value. (2) The resource consumption was relatively of low pollution (e.g. less water use, and less garbage, so it was similar to the smokeless industry proposed by scholars in 1970). (3) Tourist industry had great correlation with other industries, and thus could bring about the development of related industries (such as food processing industry, transportation industry, retail business, insurance and financial industry ¡K etc.). It was hoped that the traditional industries which were going to have survival problems could be replaced by tourist industry. The proposed policy embraced the goals and objectives of the best economic and industrial development strategies, which were expected to create high economic growth, solve unemployment problem, and alleviate environmental destruction. At the very beginning the intention for establishment of this plan was quite good. However, the actual effects of the plan were not as sound as expected. The study mainly hopes to understand whether the implementation of the strategies had any obstruction or problems that made the plan unable to be thoroughly implemented and made the problems unsolved: (1) Were the planned objectives and the actual implementation sufficiently and perfectly connected, and were the results of the plan affected? (2) Was the allocation of budget and resources appropriately involved in the plan, and how was the effectiveness of the use of funds? (3) Did the influence caused and the effectiveness derived from the implementation of the plan conform to the expected outcomes, and what was the value or contribution caused to the development of tourist businesses of Taiwan? Therefore, the study mainly hopes to accomplish the purposes and positioning of the above three research items, and find out the critical problems and methods so as to give suggestions and endeavoring direction for the improvement and demand of tourist industry in the next step. Furthermore, the study gives concrete suggestions for the promotion of the employment ability, and for how to meet the need of training of the talents in tourist industry.