Fujian province is an important forest area of China, with its rich resources of forest tourism. Fujian has been devoting great effort to the development of its forest tourist industry these years. Taiwan possesses a rather mature forest tourism industry with advanced technology in exploitation and management, as well as powerful exploitation funds. So it is very important for Fujian to introduce Taiwan’s funds and enterprises to Fujian’s relative industry. This artice makes a thorough study with rich data on the current development and management of forest tourism industry invested by Taiwan enterprises in Fujian, then, points out the existing problems and raises suggestive opinions.