損害賠償爲民事責任最重要之法律效果，無論侵權行爲法或契約法，加害人所負之責任，大致上均爲損害賠償責任。在侵權行爲構成要件上，無論實務或學說，均認爲損害爲侵權行爲損害賠償請求權成立要之一。然而，何謂「損害」？損害之概念爲何？我國學說上之探討較少。 我國關於損害賠償之規定，採取德國法上之回復原狀原則，損害賠償請求權之機能，基本上在於填補損害。因而實務上經常出現「無損害，即無賠償」之見解。然則在現代社會，損害賠償請求權之機能，是否僅限於損害填補之功能？損害賠償請求權，作爲原本權利之繼續，如何發揮權利保護之機能，係屬學說上應予探討之問題。 本文參酌德國與日本學說對於損害概念之見解，整理分析我國法院對於損害本質的概念，以及損害賠償機能的轉變。我國損害賠償法之損害概念，依據實務見解，並未固守差額說之立場。對於損害之本質，依據法院判決觀察，無寧係採取具體損害說，並具有規範的損害概念。換言之，損害賠償之對象，並非依據差額說，以被害人實際發生之財產上不利益爲賠償對象，而係以物之受害、及身體健康受損害本身，作爲損害賠償之對象。至於差額說，至多作爲損害計算之參考。對於損害賠償之項目，最高法院目前具有擴大化之現象，以充實損害概念之內涵。損害賠償請求權之機能，在我國法院實務上，己經發生轉變。損害填補，已非損害賠償請求權之唯一功能。藉由損害概念之轉變，損害賠償請求權具有權利保護之機能，並藉以實現公平正義之理念。傳統意義之損害是否存在，對於損害賠償請求權之成立，已經無關緊要。重要者爲，被害人之權利是否受到侵害，以及加害人是否因而獲得不當得利。損害賠償請求權作爲原本權利之繼續，其所擔負之功能，應與法律保護權利或利益，所追求之公平正義相一致。

The damages are the aim of tort lawsuits for most plaintiffs in personal injury cases Nonetheless, the concept of damage is far from clear under the tort law It might denote the real loss suffered by the injured party, but it might indicate the pecuniary difference between the amount of the plaintiff’s financial condition after a specific accident and that prior to the accident The latter Differentiated Amount Theory was prevalent in both academic fields and court decisions in the past. The Differentiated Amount Theory, however, has been greatly challenged by both the theorists and the courts due to its inherent drawbacks when dealing with some special cases As a result, other theories including the Real Loss Theory and the Normative Concept of Damage Theory were encouraged by both theorists and courts. This paper employed German and Japanese articles on damages to analyze Taiwanese relevant court decisions. It revealed that the Differentiated Amount Theory has been removed from the court practice for a long time, especially in recent court decisions. Instead, the Normative Concept of Damage Theory has been emphasized by many court decisions that dealt with some special cases on damages This article thoroughly reviewed Taiwanese court decisions and indicated the trend of the court decisions in terms of the legal policy on the award of damages in personal injury cases.