台灣屬於新褶曲山系，高山遍佈，地形起伏大，塑造各種地形，成為各種動植物重要的棲息環境。先人因山地遍佈，交通往來多倚靠山麓越嶺道路，互通有無、貨品交易，甚至文化交流。這些步道具有其歷史意義，在自然景觀與生物資源上也相當豐富，而漸漸發展成許多健行與登山旅遊活動的路線。近年來，在休閒遊憩蔚為風潮之下，觀光局制訂的觀光客倍增計畫下子計畫：國家自然步道系統計畫，部分步道被遴選為國家步道發展新興的旅遊方式－生態旅遊。然而，台
灣發展生態旅遊的經驗有限，應該建構一套生態旅遊發展的架構，讓各地區有發展的準則與方針。因此，將以生態旅遊的觀點探討國家步道發展生態旅遊策略，並提出生態旅遊架構，供相關單位參考。
Because of location in New Fold Belt, there is all kind of landscape in Taiwan.For example, rivers, hills, basins, mountains, valleys etc. These locations also are important habits for animals and plants. People used footpaths cross rough hills and mountains to trade or be a cultural exchange each other before. The history and aesthetical value of these footpaths are inimitable; therefore many outdoor activities and hiking has been developed soon. Recently, the government of Taiwan established a serious of plans to develop tourism for attending economical and social goals. However, the tourism development causes a lot of impact to ecosystem. For decaying influence to environment and giving consideration to economical and communal development, concept of ecotourism is brought up in latter year. The plan of “National Trail System Plan” is presented by Tourism Bureau, and Forest Bureauis responsible for executing the plan. However, it is callowness to develop ecotourism in Taiwan Consequently, the research will apply the theory of ecotourism to analyze the strategy of national trails system plan, and present the direction of developing ecotourism with criteria of Ecotourism in methodology.
