臺灣學者針對道教功過格的研究集中在九○年代，研究的重點在探討功過格的宗教內容與倫理意義。就研究方向而言，目前臺灣的研成果為功過格的內容分析與倫理詮釋；就研究焦點而言，集中於太微仙君功過格、文昌格等資料分析，對明中葉雲棲大師的《自知錄》著墨較少。《自知錄》是雲棲祩宏藉由道教過格的計量形式而撰寫的勸善書，藉由分析《自知錄》的倫理精神與道德內涵，可以發現道教功過何在後世發展中的質變現象，亦即宗教內涵轉向道德內涵的發展軌跡。本篇論文即是藉由太微格與《抱朴子》中功過格的宗教內容分析來對照《自知錄》功過格內涵的歧異點，進一步凸顯《自知錄》在功過格發展脈絡中較化為道德精神的發展方向。

From Daoism to Buddhism: A Study on the Merit Ledger in the Zizhi lu The researches in the nineties on merit ledger gongguoge (功過格) focus on its religious significances and ethical implications. The merit ledger of Taiwei xianjun (太微仙君) and that of Wenchang dijun (文昌帝君) are the most studied primary lieterature. This article, however, will center on the merit ledger of zhuhong of Yunqi (雲棲祩宏), the Zizhi lu (自知錄) (Record of Self-awareness). I will compare the merit ledger of Taiwei xianjun and that recorded in the Baopuzi (抱朴子) to show the importance of Zhuhong’s role in the history of the merit ledger. That is, Zhuhong represents the trend of change form religious implication to morality in the use of merit ledger.