本文以社會學理論與社會學研究的關係為軸線討論本土化的議題。首先，本文認為本土化的議題本身並非本土的議題，它是全球化趨勢下社會科學所共同關心的。針對這個議題，本文認為將之理論化有助於拓深與掌握關鍵的思考。從方法論轉向知識論便是有意將議題理論化的轉折。理論所具有的歷史文化之承載，以及經驗資料與理論提出之間的斷裂，主要在說明理論受到來自更深層的哲學預設的影響；雖然經驗研究有助於理論的提出，但是更重要的是研究者背後的體系。廣泛的對各種理論的閱讀，有助於思考與研究的清明與通透，然而最重要的還是「本土化理論」的閱讀，也就是把「本土化議題本身」作為一種理論來閱讀和研究，這是本土化議題的關鍵所在。

　　　　　 This paper focuses on some debates about the relationship between indigenization of social science and Western social theories. The main argument is that the claim of indigenization of social science in Taiwan is not based on local empirical research conclusions, but as a response to the influence of Western social theory. This paper especially emphasizes on the theoretical turn of the indigenization issue of social science, deeming that the claim of indigenization of social science is not a topic of methodology, neither a conclusion from empirical research. In addition to analyzing the significance of this theoretical issue, this papper also illustrates the importance of researcher’s historical-cultural background, and calls attention to the limitations of theory-laden of empirical research.