近年來，為了美食而旅遊已蔚為一種新興旅遊風潮，這也讓許多旅遊目的地將食物與料理視為一個對觀光事業發展的重要市場利基和觀光資源，故美食觀光提供旅遊目的地和企業體創造一個獨特的競爭優勢之機會，同時對於國家觀光策略發展具有不可忽略的影響力。有鑑於此，以資源基礎理論觀點，本研究目的有三：(1)確認美食觀光策略之內涵；(2)建構美食觀光策略架構與指標；(3)驗證美食觀光策略模式之效用與各因素之相對貢獻程度。
　　在研究方法方面，本研究採用質性研究取徑的文件分析法、文獻回顧與深度訪談；之後，採模糊德菲法整合產、官、學界等23位專家的意見，彙整出具體的美食觀光策略量表；最後，以調查法針對台灣觀光餐旅學界與業界(包括旅館業和旅行業)進行問卷施測，學界之有效問卷共595份，旅館業之有效問卷為61份，旅行業之有效問卷則為123份，用以驗證美食觀光策略模式之效用與貢獻程度。
　　研究結果顯示：本研究所建構的美食觀光策略模式為一個以「美食觀光策略」為首的二階因素，其下包括「善用美食觀光資源」、「政府推動美食觀光之方針」、「推廣美食文化產業」和「建構飲食文化與觀光的教育環境」等四個初階因素，且包含代表各個初階因素的10項策略構面「推廣美食的組織與制度」、「特色美食節慶與展覽」、「美食相關軟硬設施」、「整合政府組織外部的管理」、「強化政府組織內部的能力」、「形塑美食文化品牌與特色」、「確立目標市場需求與產品品質」、「善用多元行銷策略與宣傳活動」、「深耕美食文化觀光教育與強化產學互動」和「提升餐飲管理與實務的專業能力」，共計75個指標題項。另一方面，此美食觀光策略的測量模式具有良好適配度，而模式的外在品質也具有良好的信度、聚合和區辨效度，故此模式之內涵具有相當程度的可信度與有效性。同時，此模式的關鍵因素的相對貢獻程度皆很高，其因素負荷量介於0.86至0.99之間，貢獻比重依序為「推廣美食文化產業」、「建構飲食文化與觀光的教育環境」、「政府推動美食觀光之方針」和「善用美食觀光資源」。
　　整體而言，發展美食觀光策略應善用美食、文化、觀光三者之間的資源關係，並透過政府、民間企業和人民的合作精神以及創新，成功地運用行銷策略拓展二地的美食觀光市場。未來更從教育著手培育更多的餐旅專業人才，以及資助美食觀光市場的研究調查，以提升美食觀光的產品與服務的品質，讓旅客能夠有夠體驗多元化且具深層文化的當地飲食，而能成功的打造國家的美食意象。最後，除了具實務應用的價值，本研究將RBT運用在國家的觀光資源與策略規劃中的研究結果也將是觀光學術的重要貢獻。

Experiencing local cuisines has emerged as a major travel activity in recent years, and many tourism destinations view their food and cuisines as a market niche. Therefore, in addition to creating a unique competitive edge for tourism destinations and related enterprises, culinary tourism holds great promise for national tourism development.　Therefore, the aims of this study based on resource-based theory (RBT) are to (1) to confirm the contents of culinary tourism strategies; (2) to construct the framework and indicators of culinary tourism strategies; and (3) to verify the reliability, validity and the relative importance of key factors of culinary tourism strategies model.
This study performed qualitative document analysis, literatures review and in-depth interview. Then, Fuzzy Delphi Method has been employed in this study for constructing the framework and indicators of culinary tourism strategies. Finally, a quantitative research design, using multivariate statistical techniques, facilitated the data analysis. The sample consisted of 595 teachers from tourism and hospitality academic programs, 61 employees from international tourist hotel and 123 employees from travel agencies in Taiwan.
The results of this study shown this model consists of two orders of constructs whit culinary tourism strategies on top; four dimensions are first-order factors, includ-ing identifying and effectively using culinary tourism resources, evaluating governmen-tal principles for promoting culinary tourism, adopting marketing strategies to promote culinary cultural sectors, and constructing educational environment for culinary culture and tourism; 10 observed variables come underneath these dimensions; and 75 indica-tors come underneath the corresponding observed variables. And, this model also had the good model-fit, reliability, convergent validity, and discriminant validity. Finally, the results show that each key factor has a great contribution to culinary tourism strategies in terms of sample groups. The values of four factor loadings are among 0.86 and 0.99. Among the four factors, “adopting marketing strategies to promote culinary cultural sectors”, “constructing educational environment for culinary culture and tourism”, “evaluating governmental principles for promoting culinary tourism”, and “identifying and effectively using culinary tourism resources”.
In sum, culinary tourism strategies must effectively of the relationships among cuisines, culture, and tourism. Government, industries and local residents must cooper-ate and be creative in formulating marketing strategies and expanding culinary tourism market. Tourism and hospitality professionals must also be cultivated to support related studies, improve the quality of culinary tourism products and services, provide tourists with diverse local foods which carry deep cultural meanings, and successfully build up the national culinary image. Finally, aside from its practical implications, in important contribution of this study is the application of RBT to national tourism resource and strategy planning.

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