「狗耕田」故事在丁乃通《中國民間故事類型索引》列入「神奇的幫助者」，臺灣「狗耕田」故事按其情節可分爲：第一類是503E【狗耕田】型，第二類是結合1655【有利的交易】與503M【賣香屁】的複合型，第三類爲【開花爺爺】型。中國「狗耕田」故事以兄弟分家而展開，故事流傳到日本後，人物、情節發生變異演變爲〈開花爺爺〉，臺灣因地理環境與政治因素，不僅承繼中國「兄弟分家」類型，受到日本殖民文化影響，〈開花爺爺〉傳入臺灣後便產生「好阿公與壞阿公」類型故事。本文以臺灣「狗耕田」故事爲主題，蒐集臺灣各縣市文化局與坊間所出版的民間文學集，共得十四篇故事，分析其情節內容與藝術特徵，發現連續變形爲「狗耕田」故事之核心母題－帶來奇蹟的狗被壞人殺死後，轉換成各種形體幫助善良的人，以達到「獎善懲惡」之目的。故事通過反覆連鎖的敘事結構，刻畫出人物性格，突顯善、惡二元對立，並以對比、誇張手法加強滑稽色彩，使聽眾便於講述與記憶，此爲「狗耕田」故事能廣泛流傳各地之因。

'The dog ploughs' the story is listed 'magical help person', can be divided into three kinds according to the plot of the story: The first kind accords with type of 503E [the dog ploughs], the second kind combines 1655 complex type with 503 M [sell the fragrant wind] [the favorable trade], the third for [bloom grandfather] type. 'the dog ploughs' to break up the family and launch with the brother in China, the story spreads to Japan, personage, is it develop into to morph by plot , because of geographical environment and political factor Taiwan, adopt as heir China 'brother break up the family' type, is it influence to colonize Japan, 'bloom grandfather', spread into thereupon not merely, produce 'good A common and bad A common' story. This text 'dog plough' story as theme, collect Taiwan and all counties and cities folk literature collection cultural bureau publish with Taiwan, 14 story altogether, analyse its plot content and artistic characteristic, find in succession out of shape for 'dog plough' key mother question of story, after the dog bringing the miracle is killed by the bad person, change into various kinds of physique and help the kindhearted person, reach 'Good at punishing evil' purpose. The story passes the narration structure of the repeated chain, portray out personage's personality, conspicuous and good, the evil of two yuan are set against, in order to compare with, overstate the tactics strengthening funny color, make audience easy tell and memory, for 'the dog ploughs' the reason why the story can spread extensively this.