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中文摘要：
文章从旅游的视角出发，通过实地考察访问、查阅文献资料和数据统计分析，研究台湾地区佛教文化旅游的现状和特点，探索其成功的原因。针对台湾发展佛教文化旅游的现状和独特点，提出未来台湾发展佛教文化旅游的方向和建议：深挖理论，广结良“友”，以期为台湾佛教文化旅游的高层次、可持续性发展提供借鉴。
英文摘要：
In this paper, the well-known Bu ddhism temples of Taiwan are surveyed and investigated. The achievements, literature and dates are reviewed and conducted, and the characteristics and the successful approaches of the Buddhism culture tourism of Taiwan are analyzed and summarized from the viewpoint of tourism science. Focusing on the main problems exposed in the Buddhism culture tourism of Taiwan, some suggestion is proposed for the hign level, the sustainable development of the Buddhism culture tourism of Taiwan.
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