本文以專門纂集民間流傳東坡和佛印對答為戲的專冊《東坡問答錄》（以下簡稱《問答錄》）為研究文本，考察是書的文體特徵及思想脈絡，用以理解社會活動對文體遷變的影響外，並發明雅笑話的特質和形式。已知《問答錄》用蘇軾個人偏好調謔的才性作為塑造人物的基礎，復以蘇軾及佛印間調謔且急智的對答作為敘述的範型，一方面依照書中人物的重要性為次序，複製著與原型才性相仿的人格及形象，組構出智識階級的群體意識，另一方面也再製兩人相同的互動模式，建立起既定的敘事模式。至於敘事邏輯，則以證明蘇軾及佛印等的言語確實含括著才識和智慧為準則。在問答的制式行文中，主要採取各自闡發及層遞推述的敘事策略，讓主客皆能得到展述己見的機會和空間，方便於正面地表述此群體特有的才學和性情。《問答錄》經營出一個絕對優越和風雅的名士氛圍，並負起指導讀者觀賞和理解的責任，將謔浪猥褻的對答內容，看待成風雅且具智慧的應對。《問答錄》為傾慕風流的民眾，輯錄甚而改寫著各種與兩人有關的新聞和傳說，自貼近群眾的智識想像及理解，而對後來的通俗小說及戲曲創作，能發揮著重要及深遠的影響。

This study investigates the skill of writing and the structure of narratives in the book, The Dialogue between Su Dong Po and Zen Master Fo Yin. (《東坡問答錄》) This book used the personal fondness of playing tricks in Su Dong Po's aptitude as the basis of character modeling, and employed the quick wit of Su Dong Po (蘇東坡) and Fo Yin (佛印) in their dialogue as the paradigm of narration. On one hand, it followed the order of importance in coping moral character and appearance similar to Su Dong Po's aptitude. On the other hand, it re-created the same interactive model for both persons and established an un-changeable style of narration. As for the logics of narration, the exemplary model was to prove that the speech of Su Dong Po and Fo Yin truly had insight and wisdom. The author created an absolutely superior and elegant scholarly organization, with members shoulder to shoulder taking up the task of guiding readers to enjoy and comprehend this book, striving to interpret the ridiculous and indecent question/answer in the book with elegant and intelligent dialogue.