Facing changes in management and new governmental policy, Tai-Tang has embarked on an aggressive development of their tourist business, and diversified their management style in an attempt to facilitate an industrial transformation. Notable example of this are the Yue-Meig Candy Factory in Taichung and the Jian-Shan-Bi-Du Vacation Resort in Tai-Nan. The research objective of this thesis is to examine the problems inherent in the process as Tai-Tang develops in the area of tourism, as well as to analyze the possible differences in the development of the two examples mentioned above. This thesis shall provide a complete analytical explanation, and can be used as reference by the government for policy-making in of tourist trade developments, as well as a descriptive reference for the Tai-Tang Company. This thesis provides a multi-faceted analysis in the area of tourist development problems by utilizing litearture analysis, group focus techniques, and in-depth interviews.