民宿是指利用自用住宅空闲房间,结合当地人文、自然景观、生态、环境资源及农林渔牧生产活动,以家庭副业方式经营,提供旅客乡野生活之住宿处所。民宿经营作为一种经济行为,我们必然应分析经营成败的关键要素,这将有助于民宿经营者或者投资者参考借鉴,提升民宿经营的经济效益,促进行业的健康发展。 B & B refers to the use of free-use residential self-occupied housing, combined with local humanities, natural landscapes, ecology, environmental resources and agriculture, forestry, animal husbandry and fisheries production activities, family sideline way to provide accommodation for visitors to rural life. B & B operation as an economic activity, we must analyze the key elements of business success, which will help B & B operators or investors to learn from, to enhance the economic benefits of B & B management, and promote the healthy development of the industry.