不同於新批評、喜劇與後殖民理論的研究視角，本文以資本主義的全球化為詮釋框架，將《玫瑰玫瑰我愛你》中美國大兵與臺灣妓女的關係，放置於跨國性旅行與地方色情產業升級的脈絡下來理解。本文首先釐清（新）殖民主義與資本主義全球化之間的差異，並認為小說中董斯文以企業經營的手法，將妓女訓練成吧女，以新觀念活化舊產業，表現了資本主義以錢滾錢的精神。同時，董斯文並非好吃好色，反而有著禁慾主義的精神；肉體慾望的滿足不是他所追求的，發展企業規模才是他最終的關懷。《玫瑰》有如一部社會主義的寫實小說，描繪了資本主義理性計算的精神，傳統產業的現代化過程，以及生產關係中的剝削問題，其喜劇形式又使讀者在一笑之後反思你與我其實都是現實中那可笑的丑角。本文最後經由閱讀小說中的妓女，探討後殖民論述的盲點與侷限，並認為二元對立的殖民與被殖民架構常常抹消主體的差異性，並簡化階級、性別、性傾向所構成的多重關係。

Through the framework of postcolonialism, Qiu Gui-fen has interpreted the male and female prostitutes in Wang Zhenhe’s Rose, Rose, I Love You as the symbol of colonial Taiwan under American economic imperialism. This article, however, suggests the globalization of capitalism as an alternative framework, arguing that the development of local sex industry in Rose should be read as a metaphor for the modernization of indigenous corporations. Focusing on the development of capitalism in Taiwan, this novel examines the rationalization of the sex industry, a capitalistic economy based on calculation, the conspiracy between capitalists and politicians, and the oppression of sex workers. Through the rhetoric of comedic exaggeration, this novel defamiliarizes the economic conditions where everyone is involved, thereby leading its readers to realize that these laughable, comic characters in the novel are indeed the readers themselves. My reading of this novel seeks to challenge the framework of postcolonialism by suggesting that the binary opposition of the colonizer and colonized often obscures the differences of subject positions on each side and reduces the complexity of the relationship in which nationality, gender, sexuality and class intertwine with one another.