本文旨在闡釋文化研究「翻譯」的概念：文化研究為何「翻譯」？因文化研究作為知識領域，既要有「文化研究的意義」，又要有「在地特殊性」；文化研究「翻譯」什麼？就是要「翻譯」得以作為文化研究的意義，即文化研究的「廣泛結構原則」；文化研究如何「翻譯」？就是將文化研究的「廣泛結構原則」接合到在地的社會文化脈絡中。 從英國文化研究的認識論形構得出文化研究的「廣泛結構原則」為：「在顛覆學 科意涵的運作中，以問題意識的實踐、批判的實踐、經驗的實踐和脈絡的實踐，從事有關當代文化與社會關係的研究，並將文化與社會的關係扣連到權力與政治的問題中」。以此概念來看臺灣的文化研究，臺灣的文化研究呈現出四點現象：文化研究的翻 譯頗豐，文化研究的「翻譯」不足；文化研究近年穩定成長，傳統學科系所居功厥偉；文化研究組織操作穩固，研究操作卻並未平行發展；關注於性╱別權力結構的文化 研究。

　　　　　This paper attempts an interpretation of the concept- "translation" of cultural studies. What is the "translation" of cultural studies? It doesn't mean to translate British cultural studies into another language, but it means to develop what can appertain to local, social or cultural situations. Why is the "translation" of cultural studies necessary? Being the field of knowledge, cultural studies will be meaningless if they can't appertain to local, social or cultural situations. How does the "translation" of cultural studies work? By constituting a broad structure of principles, which are articulated with local, social and cultural context. What is the "broad structure of principles" for cultural studies? After the examination of the epistemological formation in British cultural studies, we can describe it as a methodology, aiming to research contemporary cultural problems within their social setting and in the meantime to positively correlate these cultural problems with the distribution of power and political influence. In operating the signification of trans-discipline, anti-discipline and inter-discipline, the goal can be achieved by problematic practice, critical practice, experience practice and contextual practice. Within this definition of cultural studies, Taiwanese cultural studies may be separated into four strands: Firstly, it is necessary to more aptly translate the words 'cultural studies' so that they relate to the local situation. A literal translation is inadequate and insufficient. Secondly, in these years Taiwanese cultural studies have been making progress, to which department and research institute of traditional disciplines contributes a great deal. Thirdly, whereas there exists a stable, organizational foundation of cultural studies throughout Taiwan, the research and development of cultural studies remains somewhat haphazard. Fourthly, Taiwanese cultural studies are relevant to the structure of gender / sexuality power.