>>581 ヘルプぐらい読んでもよいと思うよ。 fileEncoding: character string: if non-empty declares the encoding used on a file (not a connection) so the character data can be re-encoded. See the ‘Encoding’ section of the help for ‘file’, the ‘R Data Import/Export Manual’ and ‘Note’.
encoding: encoding to be assumed for input strings. It is used to mark character strings as known to be in Latin-1 or UTF-8 (see ‘Encoding’): it is not used to re-encode the input, but allows R to handle encoded strings in their native encoding (if one of those two). See ‘Value’.