1945年二戰結束後，臺灣與大陸的關係再度被連結起來。與此同時，觀光旅遊也開始重新恢復。本文以1945年至1949年之間大陸人民來臺觀光的行程、規劃、見解以及實際上推動觀光事務的臺灣旅行社為題，透過旅遊手冊、報章雜誌、遊記等為材料，進行研究，企圖釐清在1945年至1949年之間臺灣觀光旅遊的情況。 臺灣觀光業的發展，自1945年即以臺灣旅行社為軸心而開始運轉，除在各地車站設立辦事處，也修繕各地的主要旅館，並在風景區建立基礎設施。除硬體設施的整備外，觀光手冊的發行、環島路線的規劃以及創立定期刊物以提升各地景點的能見度，尤其在魏道明上任後，對於觀光事業也愈加重視，因此在相關的基礎建設上進步許多。1946年至1947年之間，大陸遊客來臺者眾，這些遊客所留下的遊記並不一定與臺灣所欲推展的一致，八景十二勝二別格也非皆受青睞，反而是北投的溫泉與色情行業成為遊客必到之處，一時間臺灣成為大陸遊客口耳相傳的「樂土」，也造就另一種獨特的旅遊風潮。 隨著戰事影響，大陸來臺逃難者日益增加，旅遊形態也產生丕變，往日的一夜千金或是環島已不復見，取而代之的是遊客自嘲的「寒士」般的旅遊，或是短程的近郊踏青；而遊記裡對於景點的描述也愈加哀愁，一方面慶幸臺灣仍是歌舞昇平之地，一方面則是感慨故土陷於戰火之中卻無法回鄉的哀慟。 而當中央政府撤退來臺之後，淡水沙崙海水浴場旋即被軍方接管，陽明山草山眾樂園飯店亦成為陽明山管理局，故臺灣的觀光業遂陷於沒落，要至1956年政府開始推動觀光事業發展計畫，觀光業才又再見曙光。

After Japan disclaimed ownership of Taiwan in 1945, ROC assumed its control of Taiwan and rebuilt connection between China and Taiwan. With restoration of communication, people frequently went back and forth between China and Taiwan, and tourism Industry had rose. This article focus on Tourists who came from China and their Taiwan journey in 1945-1949. Generally speaking, Taiwan tourism get notable achievement in 1956. However, Taiwan travel agents had engaged in Hotel, agency of bus station, infrastructure of scenic spot in 1945. Especially, Wei Tao-ming(魏道明) invested much more efforts in tourism in his term of Governor of Taiwan Province, and we could found out obvious progress in Taiwan tourism. More and more Mainland tourists came to Taiwan in 1946-1947. But they didn’t have interest in Taiwan natural scenery which Taiwan authorities wanted to promote. Mainland touristsactively visited porn and hot spring in Beitou, so Beitou were describedas “Happy Land” by word of mouth. Following the Chinese civil war, Chinese refugees were increasing day by day. Traveling in Taiwan also be changed by the Chinese refugees. Grand tour had dissipated in the golden past, “poor poets” and delight travel replaced the “Happy Land”. Their travels included depressedwritings, and the ease atmosphere in Taiwan increased homesickness. When ROC relocated its government to Taiwan in 1949, they took over Sharon bathing beach and Grass Mountain Public Paradise Hotel in Yangmingshan. Finally,