如今,台湾民俗旅游已经成了宝岛吸引外来游客的重要法宝,很多游客都希望在民宿中了解台湾文化,感受当地的风土人情。毫无疑问,台湾民宿业的发展对大陆地区发展乡村旅游有着很大的启发意义。本文先分析台湾民宿业的发展概况,再指出其对大陆发展乡村旅游的启示,意在起到一定的参考意义。 Nowadays, folklore tourism in Taiwan has become an important magic weapon for attracting foreign tourists to the island. Many tourists want to know Taiwanese culture and experience local customs and practices in the homestay. There is no doubt that the development of Taiwan’s B & B industry has great enlightenment for the development of rural tourism in mainland China. This article first analyzes the general situation of Taiwan’s B & B industry, and then points out its enlightenment on the development of rural tourism in China, which is meant to be of some reference value.