「文化」這一個用詞或概念，在目前台灣社會環境發展中，似乎已變成是一種社會大眾常在討論的顯學論述議題，因為在很多地方所舉辦的節慶祭典活動中，皆可能在活動主題的命名上冠有『文化』的字眼，或者「文化發展政策」被視為提升國家經濟利基及新興產業競爭優勢的一種政策取向。這些所謂的「文化」節慶活動和文化發展政策持續盛行於台灣社會中的現象，所代表的意義乃是「多元文化」的發展趨向已在民主化的台灣社會中，紮下了良好的根基呢？傳統文化本質的價值觀已受到台灣人民的高度注意和喜好呢？政府相關部門為了推廣某種優勢的文化政策，於是文化產業尌成為一種國家當權者透過操作「文化霸權」，來建構文化優勢的合理化媒介？或者是「文化」的概念只是被追求商業利益的投機者，用來當成是強調產品差異化下的「理性工具」呢？為了更深入地瞭解上述所提及的「文化顯學」現象是如何在台灣社會中發展出深層意涵，本文章運用文化人類學對『文化』所抱持的高度研究敏感性，來批判性地探討在台灣社會環境中，「文化」這一名詞到底是如何被不同陎向的社會機構賦予特定的社會文化意義和價值觀，且其背後所蘊藏的發展趨勢是否有值得加以深思檢討之處。

The word or concept of ”culture” has been seemingly developed as a popular theme for the public at large to discuss frequently, because it seems that many related activities of local festivals and events are probably entitled with the term ”culture”, or ”the policies of cultural developments” have been regarded as the accurate policies to promote the advantages of national economies and to improve competitive predominance of emerging industries. Do these continuously developing phenomena of so-called ”cultural festivals/events” and ”policies of cultural developments” within Taiwan's society indicate that the developmental trends of ”multi-culture” have been successfully grounded in the democratic social structures of Taiwan? Or do these phenomena suggest that the valuations of traditional cultural essences have been highly paid attentions and favored by peoples in Taiwan? Do cultural industries have become a kind of ”cultural hegemonies” manipulated by central authorities, hoping to promote some dominant cultural policies, to construct rationalization of cultural superiority? Or is the concept of ”culture” just a rationalized instrument for speculators pursuing commercial interests to emphasize the differentiations of commodities?In order to more deeply understand the meanings of the phenomena of ”cultural popularity” in Taiwan's society, this paper utilizes the anthropological sensibility upon ”culture” to critically examine that how different social institutions in Taiwan have endowed the noun ”culture” various kinds of socio-cultural meanings and valuations, and also to seriously consider whether this kind of developmental trends is worthy to be discussed.