在最近這幾年高居全球票房的熱門特效影片中，有不少就是來自於經典漫畫的原著改編。然而知名漫畫改編成動態影像，多數以卡通動畫爲第一首選，卡通動畫除了視覺表現元素與漫畫相近，在動態及分鏡表現也承襲電影語言。從漫畫、動畫、電影這三者在百年來的發展脈絡中，不難發現漫畫爲了在靜態紙本中，也能像動態影片一樣呈現敘事劇情及動態效果，它發展出獨特的視覺語言，好讓靜態的紙本也能模擬動作、聲音、分鏡；雖然說有不少影視作品中嘗試著置入速度線、狀聲字等漫畫符號，但是鮮少有人將漫畫中表現時間和分鏡的主要元素－「視框」，納入應用或研究。本研究將藉著分析影片的分鏡手法、時空概念，以及漫畫用「視框」表現時空的形式，了解兩者在表現時間、空間的異同性。最後將分析出的漫畫框格語言套用至動畫中呈現。

Many movies, especially animation films, are actually originated from popular comics. The development history of Comics, Animation and Movie has inseparable relations and their performance forms influence each other. This paper uses qualitative approaches to discuss the feasibility of applying the form of comic panel to the animation. It studies the development history of animation and comics, the visual element of comics, the montage and time conception of movie, and analyzes the connection way of comic panel, the application to the animation effect and limitation, and even the animation creation. The conclusion of this study discovers that applying comics panel to animation not only can employ the uniquely connective attribute of panel to animation and represent an alternative style, but also use the visual attraction of the image guiding viewers to watch the sequence of multi panels. Since comics and animation are two different art forms of media, when the panel of comic applying to animation, proper organizing of the panel's quantity, content, size and the retention time is needed to make sure the viewers recognize these attributes completely.