晚近人類學家指出，口語文學之研究應錯重其文化意義，而文化就是人行族群所共有的觀念和準繩，以及對事物之態度、信仰、儀式、制度及其他生活方式等。因此屬於口語文學的臺灣客家歌謠，應儲存豐富的客家族群在物質、社會、精神等各層次生活的材料。 本文分別從物質生活文化、社會倫理文化及精神價值文化等三層面，逐一檢視臺灣現存客家歌謠文獻，分析其中的文化材料，並嘗試解析其文化意義，同時歸納歌謠中文化內函之成因與特質。藉此研究呈現客家口語文學在文化上的價值。

　　　　　Recently anthropologists have pointed out that the study of the oral literature should put more focus on the cultural imports. Culture is the ideas and criteria of the human race who share attitudes, beliefs, rituals, in institutions and forms of life. As a part of the oral literature, the Taiwanese Hakkian folksongs should have a rich repertoire of the various levels of the Hakkian people's material, social, and spiritual life. From these three levels of culture: material life, social ethics, and spiritual value, this paper investigates every possible Hakkian folksong extant in the documentary sources, analyze the cultural substance, interpret the cultural imports, and then conclude the formation and character of the cultural meaning. With this study I hope to show the cultural value of the Hakka's oral literature.