戰後臺灣觀光事業於政治、經濟、社會皆穩定後，於1956年正式展開，本文先就戰後觀光事業機構之演變與政策來建構背景，再從兩個方面來探討華僑與戰後臺灣觀光事業。首先為經濟方面，華僑對戰後觀光旅館業具有承先啟後之作用，華僑帶來大量外匯投資於觀光旅館，亦帶動臺灣興建國際觀光旅館之風氣。1955年公佈施行〈華僑回國投資條例〉提供了投資保障，而1960年公佈的〈獎勵投資條例〉將觀光旅館業訂為優惠項目之一，皆是有助於促進僑資來臺興建國際觀光旅館的因素。在政治方面，政府極力將臺灣打造為華僑的「祖國」，即使這祖國是某種想像，因此華僑來臺參加國慶典禮，政治認同遠大於心理認同。而在退出聯合國之後，觀光事業必須凸顯外交功能，因此政府在1970年代的觀光友好訪問團，一方面拓展觀光市場，同時也是對海外僑胞的宣撫活動。直至1985年大陸開放觀光之後，吸引大量當時已是第二代的華僑選擇至大陸觀光，造成來臺華僑人數遞減。然而華僑在觀光事業上所曾具有的經濟及政治意義，仍不能忽視。

After political, economic and social stability, the postwar Tourism industry of Taiwan was launched in 1956. This article's background was the construction of the policy of tourism, and its bureau, then discusses the overseas Chinese and the tourism industry in two aspects. First, overseas Chinese did stimulated the economy and bring a lot of exchange by investing hotel. Statute for Investment by Overseas Chinese announced at 1955 provided indemnification of investment. Statute for the Encouragement of Investment announced at 1960 was set tourist hotel as one of the preferential items. Those above were encouraged overseas Chinese to investment hotel in Taiwan. On political aspect, government tried hard to build the image of “motherland” for overseas Chinese. But this “motherland” was just imagined. Overseas Chinese come to Taiwan to the National Day ceremony, their political identity was bigger than psychological identification. After drop out of United Nations, the industry of tourism had to emphasize the effect of diplomatic. At 1970's, the government sent many friendly tourism missions, on the one hand, hope to open the market of tourism, on the other hand also take care the overseas Chinese. After 1985, P.R.C opened up to tourism, attracted a lot of second generation of overseas Chinese to P.R.C. and reduced the amount of overseas Chinese to come to Taiwan. But the political and economic significance of overseas Chinese has had, and still cannot be ignored.