本文探討臺灣政府及媒體的觀光政策論述所建構的「兩蔣」和
「陸客」，其所體現的「陸客」觀光凝視，如何（去）政治化的再現大
陸觀光客和臺灣地方景點的象徵意義，並為兩岸的跨境觀光流動進行
文化治理。「陸客」凝視的論述強調觀光客和觀光地景的出現所帶來的
經濟利多，藉此為觀光牽涉的兩岸關係和跨界活動和提供「去政治化」
的經濟想像，從中隱藏兩者背後引申的政治想像，也作為規劃兩蔣文
化園區和吸引大陸觀光客到訪的合法性依據。
當以經濟想像去政治化的再現「兩蔣」和「陸客」時，其中潛藏
著許多再政治化的可能。當中，「兩蔣」代表的蔣氏政權能以觀光消費
再鞏固其「領袖」、「偉人」政治想像，而「陸客」身分則陷入兩岸之
間經濟發展和政治爭議的張力。在兩岸經貿互動日漸頻繁之際，本文
嘗試釐清觀光論述下的經濟想像和資本流動涉及的政治再現，以及由
此引申兩岸之間的政治爭議，從中突顯兩岸關係中的政治、經濟、社
會和文化等層次對兩岸關係和人民互動的重要性。

Regarding tourism gaze as cultural governance, this paper analyses
the official and media discourses about the planning of the Cultural Resort
of the Jiang and the opening of Mainland Tourist to Taiwan and discusses
how tourism discourses represent otherness in the tourist landscape. I
find that discourses provide an economic imagination by highlighting
policies’ economic benefit and concealing their political meaning in order
to depoliticize the political aspects of Cross-Strait tourism. In the context
of depoliticized economic imagination, Taoyuan County Government
promotes the concept of “Jiangs” as a tourism theme image and emphasize
the economical benefit of “Jiangs” to the local as well as the state, while the
hidden is the political controversy of Jiangs’ governance in Taiwan.
Also, the ruling Kuomintang government, insisting on the principle
of “shelving differences”, regards the visiting of Mainland Tourist as
an economic opportunity for the Cross-Strait tourism development and
depoliticizes the political controversy in the trans-border mobility of
Mainland Tourist. However, the political controversy cannot be shelved but
only concealed. Allowing Mainland Tourist to tour Taiwan independently
reveals the contradiction between the economic integration and political
controversy in the Cross-Strait relation.