本論文分由曲調及曲詞兩方面，透過分析、隌較與歸納，並廣徵留傳文獻資料，考查臺灣北管「細曲」與大陸流傳小曲間關聯。在曲調方面，由細曲特殊的曲調聯綴組合及旋律樂句的分析比較，證明了兩者間的血脈關聯；在曲詞方面，更分別在明、清小曲裡，找到了頗為近同的文本歌詞，證明了目前所傳北管細曲的曲詞，不但陸續自大陸明清小曲，且最早有與明萬曆年間就在安徽一帶流行的小曲極近之血緣關聯者。最後，並歸納相關資料，對北管細曲大致來源時代、地域與傳播情況，提出探述與推測。

This paper is intended mainly to explore the connection between Taiwanese “BeiGuan Xi Qu” and Chinese “Xiao Qu” which has been in fashion and disseminated for a long time. To study this connection, the author examined extensively the information that had been handed down for generations, analyzed and compared both of their tunes and lyrics to draw the conclusion. With regard to the tunes, the particular tune combination of “Xi Qu” and the analysis of melodies and movement prove the close connection between “Xi Qu” and “Xiao Qu”. On the other hand, similar lyrics of text could be found in “Xiao Qu” during Ming and Ching dynasties. Evidence shows that the lyrics of “Xi Qu’ has been circulated for generations and that the lyrics are closely related with those of “Xian Qu” around An Hui province in China early in the era of Wan Li during Ming dynasty. At the end of this paper, discussion is made the probe into the source and the disseminative conditions of “Bei Guan Xi Qu”.