近幾年國內溫泉旅遊風氣盛行，到處都有溫泉會館林立，但筆者認為這樣一股積極發展溫泉旅遊的風氣對台灣整體旅遊環境及經濟發展來說並不一定是件好事。我們不難發現：伴隨溫泉旅遊積極發展而來的，卻是溫泉旅遊業商業倫理及溫泉經營倫理問題的浮現。 台灣溫泉旅遊業的經營為之所以會有倫理問題的產生，是因為涉及到人的行為、對錯的判斷、人的權利等問題，溫泉旅遊業的經營者在商業經營時，如果為了謀利，而忽視了倫理方面的考量，涉及了欺騙、忽視了顧客權益、損害到大眾利益等，就是缺少了道德的考量，這些問題所產生的爭議就變成了商業倫理的範疇，也是本文要對台灣溫泉旅遊業所要討論的主要議題。目前雖然溫泉法已經通過，但尚無真正實行，並不足以解決當前所遭遇的問題，因此筆者認為台灣溫泉旅遊業要達到永續經營並走向國際觀光舞台的目標，必須正視經營倫理的重要性，並制定一套符合台灣溫泉旅遊業的商業倫理規範，作為提升台灣觀光品質的保證，並與全球性的旅遊規範接軌，將台灣的溫泉旅遊業推向國際觀光的舞台。,到處都有溫泉會館林立,這樣一股積極發展溫的風氣對台灣整體旅遊環境及經濟發展來說並不一定是件好事. 溫泉旅遊業經營倫理問題的浮現. 溫泉法目前尚無真正年國內溫泉旅遊風氣盛行,到處都有溫泉會館 The domestic hot spring tours have become very popular in recent years , and hot spring hotels stand in great numbers around in Taiwan .The author thinks such atmosphere of a positive development of hot spring tourism might not be a good influence to whole tourist environment and economic development in Taiwan .It is not difficult to find , following the development of hot spring tourism, that ethics problems of the business ethics of tourist industry of hot spring and management are existed obviously . The ethics problems of the hot spring tourist industry in Taiwan come from hotel keepers`s behavior , judgement , rights. If the hotel keepers`s tend tomainly focus on profits and have ignored ethics norms , that will involve cheating and ignoring customer's rights . These execting problems have been turned into a category of business ethics , and it is the main topic that this dissertation discuss . Though the law has already been adopted , it has not really implemented yet. The present law is not really helpful for solving those ethics problems.The author considers that if the hot spring tourist industry tends to carry on and move to international , the whole industry must face the ethical issue. Moreover ,they have to make a set of business ethics norms which accord with the hot spring tourist industry of Taiwan .As the assurance of improving the quality of tourism in Taiwan. The author suggests that seting business ethics is essential to help the development of this industry in Taiwan.