The Yilan B&Bs are getting more and more in response to sightseeing of the accommodation needs. Furthermore, a unique style of Yilan hospitable B&Bs are gradually established. In recent years, the average accommodation rate of Yilan B&Bs is declining due to the environmental disadvantages. Therefore, this study is based on the enterprise diagnosis, establishing an aggregate environment analysis and strategies for Yilan B&Bs by group diagnosis (23 experts) of 20 Yinlan B&Bs and qualitative analysis. This study reveal eight strategies, including Cross-industry cooperation and enhance the image of B&Bs of SO strategies, establish a B&Bs brand and industry alliance of ST strategies, customized tours and digital capabilities of ST strategies, B&Bs skill upgrade and Industry-Academic Cooperation of WT strategies. Finally, the eight strategies, developed via SWOT matrix, can be used as a reference for the further Industry-Academic Cooperation and business administration of the Yilan B&Bs.