本文的要點如下。首先，本文指出「笑」是一種觀照的活動 (而非實踐活動)。其次本文將從常識對「笑」的看法開始，順著其內在邏輯，指出其必然得轉化為柏格森的觀點。柏格森從主體和對象的關係整體地分析「笑」這個活動。他指出：「笑」就是能笑主體背後的社會動力自我調適、自我治療的一種活動。但柏格森無法解釋為什麼同樣的事件有時候可以是喜劇的，有時候卻可以是悲劇的。而黑格爾的觀點卻可以解釋這些問題。這就不得不向黑格爾的觀點轉化。黑格爾的觀點認為「笑」代表能笑主體看見了所笑對象的主體性。最後我們試圖從「意指」、「結構」和「情境」三個層面來發揮並補充黑格爾的觀點。

　　　　　The main prupose of this study is to analyize the laugh philosophically. The major theses of this paper are as follows: (1) The view of common sense of laugh, according to its inner logic, would be sublated to the perspective of Bergson. (2) The perspective of Bergson, according to its inner logic, ould be sublated to the perspective of Hegel. (3) Three dimensions( reference, structure, and stuation) are introduced in order to support and complete the Hegelian perspective of laugh.