本文以五代道教領袖杜光庭的《道教靈驗記》作為研究文本，藉此考察此一道教小說的新體在敘事結構、故事命題和宗教傳播上的特質和意涵，除了可用來區別佛教應驗錄外，亦可進一步理解道教教義在五代時的轉折，所受到當時社會氛圍與文化影響的內容。《道教靈驗記》似仿傚佛教應驗錄的敘事結構，但就驗證的教義和宗教的命題來說，實未曾偏離道教的核心教義及本質。其一、就敘事而言，同樣採取佛教應驗用利益作為靈驗發生的主要情節，卻在其中寄寓與表呈崇奉道教對己生命當下及未來的保證，一個和佛教迥異的題目，其二、在仙人形塑上，受到靈驗必扣合利益的引導和欲使群眾接受，讓仙人的職志傾向體恤人世的苦難外，身份也近於傳統的偶像即神靈崇拜，至於處於實習階段的道士復退為操作道法，為聖俗中介者的身份而近於巫者，道觀視作群眾獲悉神仙指示的聖所，以取得仙人或道士的生命指正，仙人及道士皆為人世及個人解厄與服務，具有入世的鮮明傾向。其三、就義理詮解而言，已折衷世俗的集體意識，除了道教本承繼冥界與人間官僚制度相仿的傳統信仰，作為道法運作的系統，並收攝佛教輪迴於地府施行報應的手段之一，另將業報自受作為道教報應發生的主要原則，原屬道教的承負報應則退居為附加罪則，嘗試合理的讓民間已然接受生命歸趨和運作機制的思維，容納在道教原來的體系中，也將佛教有關的法事，安放在生命層次最下的冥界空間裡。

This study is based on the book Collection of the Efficacy of Taoist Prophecies by Du Guangting, the Taoist Leader of the Five Dynasties. It investigated the characteristics and implications of narrative structure, story theme and the spread of religions of new writing style of this Taoist book. In addition to distinguishing it from Buddhist records of the efficacy of prophecies, it serves to further understand the changes of Taoist doctrine during the Five Dynasties, along with the degree of influence by the social atmosphere and culture of that time.”Collection of the Efficacy of Taoist Prophecies” seems to imitate Buddhist records of the efficacy of prophecies in narrative structure. However, as far as its verification of religious doctrine and theme, it does not deviate from Taoist core doctrine and nature. On faith, it pointed out that Tao has the absolute and divine characteristics of exceeding and controlling the physical phenomena in addition to negating human intervention. This Tao-which was the first to exist, naturally exists and forever exists-is the principle of the rationale of matter and the rules of human affairs. Thus, the person who worships the Tao will have already acquired the guarantee of eternity for present and future lives over the course of learning the sacred qualities of Tao. As for religious theme, it returns to propounding ideas of Taoism's core values, namely holiness.