近三十年來臺灣旅館業蓬勃發展。旅館管理係藉由一般管理的理論運用在旅館企業，而旅館經營具有「人服務人」的特性，重視「以人為本」、「以客為尊」、「僕人領導」和「團隊合作」等的重點管理精神，而《老子》哲學強調「道法自然」和「無為」的管理原則，以「以人為本」的管理態度和「柔善」的管理策略等哲學思想，正符合旅館業的管理需要和實踐。
本研究試著以《老子》的哲學思想，探討其管理思想應用在旅館企業，期能為旅館管理增添新的管理思維。為達成此目的，本研究運用文本分析法、論述分析法和歷史研究法等三種研究方法，進行應用研究，其結論概述如下：
一、《老子》思想的管理意義包含：道法自然、周行不殆、唯道是從、無為、復樸，處下、尚柔、不爭等原則。
二、《老子》在旅館經營管理的應用：建構以「道」為體，以「德」為用的經營管理模式。
三、《老子》在旅館經營發展的應用：遵守「守真、無私和不妄為」的原則，持續提升服務品質，利用資訊科技工具輔助經營。
The hotel industry in Taiwan has developed vigorously in the past 30 years. Hotel management theory is applied to hotel companies through management theories. Hotel management has the characteristics of "People serving People", emphasizing "People-Oriented", "Customer-Oriented" " Servant Leadership" and " "Teamwork". Lao Tzu Philosophy on Management principle is "Dao follows it’s owns way" and " Nothing Doing ", "People-Oriented" management attitude and the management strategy of "Gentle and Goodness" etc. It is the management needs and practices of the hotel industry.
Therefore, this research tries to use the philosophy of Lao Tzu to explore the application of its management ideas to hotel companies, hoping to add new management thinking to hotel management. To achieve this goal, this study uses three research methods: text analysis, discourse analysis, and historical method, to apply the conclusions of the study are as follows:
1、 The management meaning of Lao Tzu philosophy: Dao follows its owns way, nothing doing, gentle and goodness, no compete, etc.
2、 The application of Lao Tzu philosophy in hotel operation and management: constructing a business and management model based on Dao and De.
3、 The application of Lao Tzu philosophy in hotel management and development: abide by the principles of truthfulness, selflessness, and nothing doing, continue to improve service quality, and use information technology tools to assist operations.
