比興寄託說，在傳統詩學中有著悠久的歷史，詞作為一種娛樂文學，原本並沒有被嚴格要求運用比興手法抒發政治性情感，然而，為了推尊詞的地位，提昇詞的品格，就不可避免要向詩的表現領地借鑑，通過繼承詩歌的經驗與自身的實踐，自然會運用比興手法包裝深厚的人生內涵與政治意識。詞論中的「寄託說」正是傳統詩學中「比興說」的發展與嬗變，最終成為自己的美學特色。 比興寄託在詞論中蔚為大國，是在清代常州詞派開始崛起在詞壇之後，但是它在詞論中的生成卻要追溯到宋代。然而，歷來談及詞論中的比興寄託說，多著重在清代常洲詞派，對於宋代詞論，卻少有著墨。沿波討源，我們只有對宋代詞論中的比興寄託說作比較深入的考察，才能對清代詞論中的寄託說究竟為詞學史提供了多少新意作出適當的歷史評價。 本文擬從宋代詞論中對於比興寄託說的產生背景、內涵實質、發展歷程做一探究，以了解比興寄託說在宋代文化背景中如何生成與衍化，以補前人對宋代詞論中比興寄託說研究之不足。

Pi-Hsin-Chi-Tuo theory has been long in time, and as an entertaining literature, Tsu was not strictly required to utilize Pi-Hsin-Chi-Tuo to express political emotion. However, to advocate Tsu and promote its moral character, it was inevitable to adopt the expression of Poet, and to comprise profound inner beauty of life and political consciousness by inheriting experiences of Poet. The Chi-Tao theory in Tsu was exactly the development and transformation of Pi-Hsin theory in Poet, and finally, become its own esthetic characteristics. It was until the development of Chung Cho Tsu faction in Ching Dynasty, the Pi-Hsin-Chi-Tuo was prevailing. Nevertheless, its generation should be traced back to Sung Dynasty. Unfortunately, Chung Cho faction has long been the focus of Pi-Hsin-Chi-Tuo rather than Sung Tsu when discussing Tsu's Pi-Hsin-Chi-Tuo theory. To clarify the originality, it is necessary to thoroughly investigate the Pi-Hsin-Chi-Tuo in Sung Tsu to discover the fair contribution of Ching Tsu. This article intends to reveal the generation and transformation of Pi-Hsin-Chi-Tuo in Sung Dynasty by exploring the background, the inner beauty and essence, and the development of Pi-Hsin-Chi-Tuo in Sung Tsu. The objective is to supplement the insufficient researches on Pi-Hsin-Chi-Tuo theory conducted previously.