根據日人增田福太郎對於臺灣寺廟的觀察，臺灣的廟宇發展可分三期，一是開墾草創時期，墾民自原籍帶來保護神，供奉保護神的香火或神像。二是聚落構成期，在開拓新地之後，開始建土地廟。三是新社會成立期，地方開發漸成街肆，職業開始分化，各種專業神，如文昌、關帝、華佗、神農等寺廟漸次出現。 至於本文所探究的大溪普濟堂，其創立時間約當日治初期，前身為一鸞堂，主祀關聖帝君，現今已發展為大溪鎮香火最盛的廟宇，無論是緣金的勸募、主神之遶境、管理階層的來源皆能涵蓋大溪全鎮，相對於其他寺廟而言，更有資格被稱為「地方公廟」。若以增田氏的觀點看來，普濟堂的成立時間應是屬於第三階段，約當二十世紀初期，政治上臺灣接受了日本的殖民統治，經濟上全省各地均已漸次開發，脫離了草創時期。換言之，在新社會成立之際，新的神明信仰及宗教組織也隨之出現，取代舊有以鄉土神為祭祀主神之模式，關帝信仰和鸞堂組織恰恰呈現了普濟堂的時代背景。 以下便以普濟堂為中心，探究在其興起過程中，參與普濟堂寺廟創建的「地方菁英群」對於廟務所施展的各項作為。時間的斷限始自明治三十五年（1902）鸞堂組織創立，終於明治四十一年（1908）廟宇落成。整體的內容除了前言與結論之外，共分五小節，第一節為時代背景，第二節為鸞堂緣起，第三節為廟宇之興建，第四節為廟宇之興建，第五節為地方菁英的參與。希望透過各節的分析與討論，一方面瞭解普濟堂興起之緣由，一方面也探究地方菁英與該廟的互動關係。

According to Japanese scholar Dr. Tseng Tien Fu Tailang's (增田福太郎) investigation which proclaimed that Taiwan temples' development went roughly through three different stages. Firstly, the beginning period: in which emigrants worshipped gods they brought from their native lands for social and psychological needs. Secondly, the compromising period: in which the local people were able to build temples which somewhat resembled the ones in their motherland to continue their religion beliefs. Thirdly, golden era period: which is characterized by the new temples that emerged everywhere due to the socio-economic status change of the large population. Various new temples advocated to serving different groups' needs. For example, the Wen-Ch'ang Temple to cater to scholars and the pursuit of knowledge; the Kuan-Kung Temple to represent the social moral and justice spirit; the Hua-Toa Temple usually favors personals seeking health and medication; while the Shen-Lung Temple pleases the farmer and the agriculturist. This article is interested in exploring the development of the Pu-Chi Tang. When founded, the temple was first found and named “Luan Tang” (鸞堂), which worshiped Kuan-Kung, and was said to be bulit in the early years of Japanese rule. Until today, the temple has been being the most influential religious center in town, in that the temple has a great number of the religious clients whose voluntary donations are tremendous. The temple's annual festival parade, and its over-all successful management operation also amaze many absorbed eyes. Based on Dr. Tseng Tien's report, the Pu-Chi Tang was built and became prosperous at the above siad “third golden era period”. In and about the early twentieth century, politically, Taiwanese had accepted the colonial status of Japanese rule. Economically, the whole island was strived to develop and therefore stepped into a new era of revolution. As a result, various forms of religions emerged. The Pu-Chi Tang, incorporating religous beliefs with the local religous group, actually reflected one of the varieties of religion phenomena. The followings will focus on the rising of the Pu-Chi Tang and the local elites' involvement. Studies records begin from 1902, and ended in 1908. The whole article, excluding the preface and the conclusion, basically covers four sections: firstly, the social background; secondly, the rising of the Luan Tang (鸞堂); thirdly, construction of the Temple; fourthly, the local elites and their involvement. Thoroughly analysis and discussion are expected to help the public to understand the local elites' involvement and its impact on the Temple prosperous progress.