Based on 841 reviews of 12 B&B in France, the key success factors and problems facing the development of the French B&B industry are analysed using the grounded theory method and in-depth interviews. The results show that the key success factors of the French B&B industry include 7 main categories such as B&B environment and B&B atmosphere and their corresponding 24 categories, while the threats faced include Airbnb's influence on the development of the traditional accommodation industry and the unauthorised operation of some B&Bs. Based on this, relevant suggestions are made for the development of the B&B industry in China, such as improving the government's administrative guarantee mechanism, optimising the market demand promotion mechanism, and building a synergistic and symbiotic mechanism for the B&B industry, in order to provide an empirical reference for the high-quality development of the domestic B&B industry.