本文舉「慈濟功德會」為例，探討「慈濟功德會的法華精神與資源運用」的課題，藉此來考察法華思想之當代開展。首先，第一節探討證嚴法師的修學歷程、其慈濟功德會的開展與《法華經》、法華思想的關係。第二節闡明證嚴法師慈濟事業如何展開法華精神，筆者著重於根據《法華經》各品而有的說明。最後於第三節，探討慈濟功德會所從事的環保工作，尤其是資源回收的工作，所顯示的慈濟環保工作與淨土思想的特色，也就是它是一種對於法華思想之當代實踐。

This article expound the relationship between the Buddhist Tzu-Chi Association and the Thinking of the Lotus Sutra. Master Cheng-Yen, the founder of the Buddhist Tzu-Chi Association, has always emphasized the practical dimension of the Lotus Sutra. This article expound the parallel between the words of master Cheng-Yen and the text of the Louts Sutra, in order to illuminate the Buddhist philosophical foundation of the Buddhist Tzu-Chi Association.