臺灣當代音樂的創作始終在東方思維外，尚含有濃厚的西方色彩；西方元素與本土性格之間的融合與衝擊，往往顯現在音樂技法上的突破與風格上的變化。而隨著母體社會結構的改變與型態的轉型，臺灣當代音樂的創作已從傾中國化、泛西化美學之特質，逐漸轉移到一種以跨文化爲基礎的審美態度上。新的跨文化美學已悄然在臺灣當代音樂的發展中扮演起重要的角色，音樂藝術之審美標準、社會功能及文化認同等概念，必然都得重新被檢審與深思。 本文首先從臺灣當代音樂的發展背景中，了解音樂與社會密不可分的微妙關係。繼而從文獻探討中解讀跨文化美學的定義與面向，並從與幾位具代表性的臺灣各類當代作曲家的訪問中，剖析跨文化美學在音樂詮釋中的意涵。最後，本文探究跨文化美學對臺灣當代音樂發展之影響。

Apart from eastern thinking, the contemporary music creation of Taiwan has been influenced greatly by the western culture; the fusion and conflict between the western elements and the local character appear clearly in the breakthrough of musical technique and the change of the musical style. Nevertheless, affected by the change of social structure and the transformation of social concept, the creation of contemporary music of Taiwan has moved from its Chinese-related and pan-western aesthetic inclination to a kind of attitude based on cross-cultural aesthetics. A new cross-cultural aesthetics has becoming an important role in the development of music of Taiwan; hence, issues like aesthetic criterion of music, function of music and music's cultural identity, etc., all need to be reviewed and rethought. This paper, first of all, examines the close relationship between music and society from the development of contemporary music of Taiwan. Secondly, from the literature review, this paper clarifies the definition and aspect of cross-cultural aesthetics, and through the interviews with certain selected Taiwanese composers, it explores the meanings of the musical interpretation of cross-cultural aesthetics. Finally, this paper discusses the influence of cross-cultural aesthetics on the development of contemporary music of Taiwan.