本文探討華語作家木心與阿根廷作家博爾赫斯對他者與自我關係的辯證思考，以此比較二人的文學精神。「他者」是木心與博爾赫斯文學創作的重要對象，他們通過他者來構建自身的主體性。基於此，本文主要從他者意識、自我與他者的辯證、主體與藝術合一的主體性建構三個方面，比較木心與博爾赫斯的文學觀念與主體建構的異同。透過與博爾赫斯的對話，更能揭示木心突出的藝術家主體性，並豐富博爾赫斯在中國的接受史。同時，木心作為當代華語文壇的獨特個案，考察其文學創作的生成，有利於充實木心的文學研究。

This essay discusses the respective dialectical thinkings of the Chinese writer Mu Xin and the Argentinean writer Jorge Luis Borges on the relationship between the other and the self, as a means of comparing their literary characters. The “other” is an important object in the literary works of both Mu Xin and Borges. They construct their own subjectivities through the other. Therefore, the essay compares the similarities and differences between Mu Xin’s and Borges’ literary thoughts and subjectivities in three aspects: the concept of the other, the dialectic between the self and the other, and the construction of subjectivity that unites subject and art. Through opening up a dialogue between Mu Xin and Borges, I highlight Mu Xin’s prominent subjectivity as an artist and hope to elucidate the history of Borges’ reception in China. Furthermore, the essay seeks to enrich current literature on Mu Xin, whose singularity has been understudied in contemporary Chinese literary studies.