當代臺灣宗教運動暨新興宗教的發展軌跡，和臺灣整體政治結構轉變、社會變遷以及傳統宗教式微有關。隨著時間進程，加上臺灣整體社會變遷所造成的社會分化，進而創造了當代臺灣宗教運動和新興宗教的生存與發展機會。 關於當代臺灣新興宗教的研究成果裡，主要是以新興宗教的「現象描述」研究為主；少數作有關新興宗教的「現象解釋」研究。至於，新興宗教對於社會苦難、社會責任和社會實踐等方面的研究，仍嫌少數；主要圍繞在新興宗教的「賑災」與「救劫」方面。因此，本文的關注焦點將側重於以下兩個層面：第一，在當代臺灣新興宗教領袖對於「社會苦難」議題的倫理與責任的實踐層面；亦即，新興宗教領袖對於社會苦難的態度、承擔的社會責任以及進行的社會實踐。第二，從保羅‧尼特 (Paul F. Knitter) 的「宗教實踐論」解析當代臺灣新興宗教領袖的「社會實踐觀」；換言之，從「全球苦難」與「全球責任」的視角，反觀當代臺灣新興宗教的苦難觀、社會責任以及社會實踐。

The development of religious movements and the emergence of contemporary new religions in Taiwan are basically related to the transformations of political structure, social transitions and the decline of traditional religions. The progression over time, coupled with the social division caused by the overall social transitions in Taiwan, created the opportunities of survival and development for religious movements and contemporary new religions in Taiwan. Concerning about the researches of contemporary new religions in Taiwan mainly focused on the “description of the phenomenon” of new religions; few were on the “explanation of the phenomenon” of new religions. As for researches of new religions in the attitude of social suffering, social responsibility and social practice, few go very far; mainly were in the “disaster relief” and “kalpa salvation” of new religions. Therefore, this paper will focus on the following aspects: Firstly, on contemporary new religious leaders in Taiwan in the practice dimension of ethics and responsibilities about the issues of “social suffering;” that is, in the aspect of new religious leaders’ attitude to social suffering, social responsibility as well as social practice. Secondly, on the analysis of the “view of social practice” of contemporary new religious leaders in Taiwan by Paul Knitter’s “religious practicalism;” in other words, to reflect on view of suffering, social responsibility and social practice of the contemporary new religions in Taiwan based on the perspective of “global suffering” and “global responsibility.”