以往有關中共對台報導的研究,都將關注的焦點集中在報導主題,報導方式,文宣策略,訴求方式與消息來源上,卻無法從中找出隱藏在中共對台報導背後的對台政策意涵. 為此,本文依據框架理論, 分析在台灣當局開放大陸媒體記者來台駐點前後,人民日報如何在再現台灣[真實]的過程, 傳遞隱含的中共對台政策意涵. In the past, most China research reports regarding Taiwan failed to disclose the implied direction of China's policy on Taiwan due to most viewed issues through the lens of the China media, including chosen topics, reporting skill,propaganda strategies, appeal, and information sources. This paper by employing news frame theory, attempts to explore how the People's Daily implicitly conveys China's policy on Taiwan in their reports. The study also analyses the impact of reporting prior and post cross-strait exchange of resident reporters.