馬英九總統自2008年5月就職後,即推動大陸人民來臺觀光政策。本研究探討自2008年至2012年馬政府的開放大陸觀光客,對臺灣帶來的經濟、政治、社會及文化等方面的影響。本研究認為從中共對臺政策來看,中共配合馬政府的政策,也開放大陸人民來臺觀光,有其達成國家統一目的考量。而馬政府開放的目的,在經濟上是追求提振臺灣的經濟,在政治上則仍有國家安全與社會治安顧慮。觀察過去四年開放的結果,在經濟層面,不論在總體經濟或個體經濟上的確為帶臺灣經濟帶來超過預期的助力;至於在政治層面,對國家安全及社會治安的威脅則遠小於原先的預期,在社會及文化層面,大陸人民來臺觀光,亦有助於大陸人民對臺灣進一步瞭解,並增進兩岸人民彼此的了解。故而總體來說,開放陸客來臺觀光對臺灣的正面影響大於負面。 President Ma Ying-Jou begins to promote the policy of letting mainland China tourists to visit Taiwan after his inauguration in May 2008. This study probes the opening up of letting mainland China tourists to visit Taiwan and its economic, political, social and cultural impacts on Taiwan. This research argues that, from the standpoint of the PRC, its taking steps to let its people to visit Taiwan have something to do with its goal of national unification. The purpose of Ma administration’s opening up policy is to pursue Taiwan’s economic growth, though, his administration also concerned about national security of Taiwan. Observing the results of letting mainland China tourist to visit Taiwan in the past four years, in the economic aspect, no matter in macro and micro economic level, mainland China tourists visiting Taiwan benefits Taiwan’s economic growth than expected. In the political aspect, the threats to national security and social stability, which mainland China tourists brought are lesser than expected. In the social and cultural aspects, the policy of letting mainland China tourists to visit Taiwan can help Chinese people to understand Taiwan. The opening up policy also can enhance mutual understanding for people on both sides of the Taiwan Strait. General speaking, the policy of letting mainland China tourists to visit Taiwan have more positive effects than its negative effects.