台灣報導文學的理論論述是與創作實踐同時並起，然而在經過半個世紀的發展後，相對於創作的熱潮與豐碩成果，理論研究卻顯得冷清而滯後，直到90年代後期，相關的學位論文寫作才日漸增多，但如果去掉與報導文學糾纏不清的旅行文學、自然寫作等次文類，清楚定位為報導文學研究的論文其實不到十本，這樣的成績是令人困惑且汗顏的。至於學院外的討論雖然一直有零星文章發表，但缺乏整體、系統的呈現。本文擬針對此一現象進行原因的探索，背景的分析，並觀察現有的理論論述，劃分其發展階段，評析其特色、得失與價值，最後提出未來研究的可能性。

The theoretical research on reportage in Taiwan appears together with the practical productions. The theoretical research, however, is relatively lagged behind compared to the flourishing practical productions. Up to the late of 1990s, the number of relative academic dissertations increases little by little. But the number of the proper academic dissertations is no more than ten if taken away the academic dissertations about traveling and some other writing. Furthermore, the social academic discussions are still lack of holistic presentation. This paper will analyze the phenomenon of Taiwan reportage research from the develop background, nowadays achievements, and its future research direction.