學用落差是目前臺灣觀光餐旅管理系所課程普遍的現況，無論觀光餐旅學制是在商學院，人文學院，或其他學院，其內涵是個結合管理和技術能力，著重在經營原則。實際上觀光餐旅管理教育是商業和管理教育的一個子集，商業和管理學科領域廣泛，牽涉多學科與各種各樣的課程名稱及科目組合。欲培育領先觀光餐旅企業需求的人才，就需要從學校課程規劃與培育方式著手，因此，參酌管理學院課程規劃有其必要性。
耑此，本研究採取質性方法及量化調查為研究方法，進行資料蒐集，探討9間頂尖管理學院課程規劃與人才培育方向，遠赴美國哈佛大學商學院、麻省理工學院史隆管理學院及史丹佛大學商學院，臺灣大學管理學院、政治大學商學院及成功大學管理學院，及中國大陸北京大學光華管理學院、清華大學經濟管理學院與上海復旦大學管理學院，進行9位頂尖管理學院教授深度訪談及實地觀察。另深度訪談臺灣10位觀光餐旅相關業者，探討觀光餐旅產業重視的人才培育面向及能力等方面之特性，並根據訪談分析結果，進行量化調查。量化調查部分則分為產業人才能力需求、課程規劃、教學方式及評量方式兩部分進行，調查對象皆為觀光餐旅產業業者。觀光餐旅產業人才能力調查，共計回收有效問卷343份。課程規劃、教學方式及評量方式問卷，共計回收458份問卷。
本研究結果發現頂尖管理學院以培養全球視野，立即可用，創造改變人才為教育目標；加強綜合管理能力；培養跨領域T型人才(T-shape)，推行跨領域課程/學程；運用整合實踐教學；善用科技教學及教室創新。因此，建議未來觀光餐旅管理研究所可以：人才培育方向與國家經濟發展連結；鼓勵跨領域修課，培育T型人才；增加管理階層實習；課程融入國際化、數位化；加強綜合管理能力，整合實踐教學及做教室創新。希冀本研究結果可供臺灣未來觀光餐旅管理研究所及觀光餐旅產業人才培育方向之參考。

The gap between industry and curriculum learning is a common situation in the graduate schools of hospitality in Taiwan. Tourism and hospitality management education is, in effect, a sub-set of business and management education. The subject areas of business and management are broad and multidisciplinary, with a wide variety of course titles and subject combinations. It is necessary to learn the curriculum planning from the top management schools to explore the trends of the hospitality management curriculum in the future.
The study adopted the method of in-depth interviews, field observation and quantitative survey to explore top business schools curriculum planning, talent cultivation development, and talent competence. Nine deans of graduate institutes of business in United States (Harvard Business School, Stanford Graduate School of Business, and MIT, Sloan School of Management), Taiwan (National Taiwan University, National Chengchi University, and National Cheng Kung University), China (Peking University, Tsinghua University, and Fudan University) and ten practitioners worked in the tourism and hospitality related industry were interviewed. In addition, the investigation of talent competence and curriculum planning through tourism and hospitality related practitioners were implemented.
Questionnaire of the study was carried out in two parts. Part 1 was the survey on the need ability of tourism and hospitality talents in Taiwan and 343 usable questionnaires were collected. Part 2 was the survey on the preference and willingness usefulness of curriculum planning contents, teaching methods and evaluation methods in the tourism and hospitality graduate schools and 458 usable questionnaires were collected.
From the result of the study, the top business schools curriculum was devoted to cultivate talents who have global vision, create change in the world, and to strength talents have the comprehensive management ability. Learning by interdisciplinary curriculum/programs to be T-shape talents and teaching by integrated practicum project (IPP) and technology. Besides, classroom innovation is one of the ways to assist teaching.
The talent cultivation development direction of tourism and hospitality graduate schools in the future can: the educational purpose can connect closely with the national development; adopt the interdisciplinary curriculum planning to be T-shaped talents; internship with management level; curriculum integration into internationalization and technology; strength the comprehensive management ability; teaching by integrated practicum project (IPP) and classroom innovation.

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