自1987年我國開放民眾赴大陸探親後，隨著兩岸旅遊交流的快速發展，民眾赴大陸逐年增長，大多以文化旅遊居多，包括尋根謁祖、宗教朝拜、文教交流等類型。其中，尤以兩岸媽祖文化的互動情勢發展最為鼎沸，不但未受制於兩岸關係情勢變化的影響，甚至呈現日益增溫的互動現象。 由於台灣地方宗教大多源起於大陸閩南地區，媽祖信徒眾多，凝聚力強，且每年均舉辦赴閩朝拜活動的風俗習慣，使得中共對台宗教交流在客觀環境上，對台灣民眾有顯著的文化情結，有利拉近彼此間長期以來之隔閡，故近年中共乃鎖定具文化、歷史傳統之媽祖廟活動為對台統戰工作重點，亦做為爭取台灣民心之重要突破口。舉其要者包括：推動湄洲媽祖巡台，收攬台灣民心；力促「宗教直航」，製造官民矛盾；成立專責交流機構，強拉廟宇入會，其統戰意圖俱顯。同時，更利用媽祖信仰，發揮對兩岸關係之作用，加強台資、僑資挹注經濟；舉辦以媽祖文化為主之宗廟活動，增進對中國傳統文化之認同，以及誘使我民間團體突破「宗教直航」禁令，改變目前兩岸政治僵局情況。 本研究從兩岸宗教觀、宗教政策出發，觀察多年來兩岸宗教交流互動過程中，針對所遭遇到之問題進行客觀剖析，藉以驗證中共在宗教交流過程中，是將宗教視為統戰之工具，表面上以熱忱友善方式歡迎到訪交流，實則以敵對的方式進行嚴密監控，而之所以積極推動對台宗教交流工作，完全出於「祖國統一」政策之需要。 Since Taiwan government had lifted the ban of communication with Mainland China in 1987, the number of Taiwan people who travel to Mainland China has been increasing with rapid growth of tourism between the Taiwan Strait. Cultural tourism which refers to ancestor worship ceremony and cultural educational movement is the major style among all kind of activities, and Matsu-related interaction and development could be the most prosperous. It is neither hindered by rigid political situation of the two sides, nor influenced to grow further. Most folk religions in Taiwan came from south Fujian, and Matsu culture is no exception; therefore, the believer is quite numerous and has held various worshiping activities in Fujian every year. And which offers China opportunities to stretch out hands in this area in order to eliminate gap with Taiwan people by cultural maneuvering and find an effective solution to ingratiate them. Activities such as Meizhou Matsu surrounding in Taiwan may be a method for cultivating popularity; pushing forward “religious direct link” intents to create confrontation between people and government; impelling to enlist temples in Taiwan to join its organizations which are with united front intention; encouraging Taiwanese people to participate in Matsu-related religious function for striving for their identification and thus, hopefully, to break through political deadlock of the Taiwan Strait. The paper intents to start with religion and related policies applied by the two places, and then objectively reason China’s problems and solutions in the interaction processes. Further, tries to prove that religion policies merely work as China’s tools for the future unification in reality, instead of friendliness or “good will” on the surface.