本文藉用盧曼的系統理論來探討宗教學方法論中具爭議性的「研究立場」問題。首先，扼要介紹盧曼科學觀的若干基本概念，其次，探討三個核心主題：「圈內／圈外」立場的問題、對研究對象「化約」的問題、以及研究者個人的角色。依照盧曼的理論，宗教與科學是社會中兩種獨立運轉的溝通系統，兩者都依據自身固有的條件建構其各自特有的世界觀。如此，屬於科學系統的宗教學必然是從外部來觀察且「化約」宗教現象。結語指出，盧曼的相關思想雖然合乎當前國際宗教學界所主張的「非宗教性宗教研究」的潮流，但同時也把宗教學研究的成果徹底相對化。此外，與其他新近研究途徑相比，盧曼的系統理論可兼顧研究對象與學科本身，對宗教理論與宗教學理論發展頗富啟發性。

This paper discusses aspects of the insider/outsider problem in the scientific study of religion from the perspective of Niklas Luhmann's system theory. After introducing some characteristics of Luhmann's concept of science, the paper deals with three topics: the insider/outsider question, the problem of reduction, and the role of the individual scholar. According to Luhmann's theory, religion and Religious Studies must be understood as self-reproducing systems of communication, which construct their own particular world views according to divergent perspectives of observation. Consequently, any scientific study of religion inevitably operates from an outsider position and 'reluces' its object of observation according to its own cognitive capacities.However, since this is valid for all social systems, the results of scientific research are relativized radically. Finally, it is pointed out that Luhmann's approach basically is in line with recent methodological discussions in Religious Studies, but compared with other approaches, his system theory offers the additional advantage of being able both to deal with the object of study and to reflect on the discipline itself.