本論文主要探討飯店業中的策略聯盟對於飯店財務績效的影響，飯店業中，策略聯盟可分為兩大類，一為同業間的結盟，如連鎖飯店;另一為異業間的結盟，包括飯店業上下游廠商的結盟。論文中利用Global Vantage資料庫提供的全球69家飯店集團的財務資料及此69家飯店集團官方網站及年度報告提供的資料做實證研究。主要發現如下: 一、加入國際連鎖飯店系統確實對於飯店的財務績效有正面的影響: 二、異業策略聯盟對於飯店財務績效有幫助，然而隨著飯店策略聯盟多樣性的增加其財務績效反而造成負面影響，策略聯盟多樣性與財務績效成倒U型關係。三、在異業策略聯盟當中，以交通類相關的策略聯盟對於財務績效的影響最為顯著。

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