在現今尊重多元的趨勢下，宗教交談成為各宗教間交流與對話的主要活動。對於宗教的理解需要哲學的辯證，而理性之思辨需要宗教經驗的成全。亦即，本真的宗教經驗是宗教交談的基礎，在這基礎上，透過辯證才能使得彼此尊重成為可能。本文論述郎尼根之理論能用於宗教交談的緣由；闡述其辯證理論與其認知理論的交涉；說明正反向洞察的意義；論述其辯證理論的發展步驟及實踐重點；提出其辯證理論應用於宗教交談的實務。結果發現：郎尼根之辯證理論為宗教交談開闢一個可行的途徑。郎尼根之辯證理論的要點，在說明：「有關自我、存有、客觀性之認知內容的立場必須被分辨」。他提出：「正立場邀請發展；反立場邀請回轉」的辯證機制。應用郎氏之辯證理論於宗教交談的具體實務，包含有：交談者在進行交談前，必須對自己與所信仰之宗教的關係，進行自我反思；能洞察自己所進行之互補、排除與揚棄；應具備傾聽與分享的能力；在交談進行中，能辨別問題之所在，盡力謀求改善之道；在交談進行後，持續進行本真的辯證與對話。

Pluralism is the trend of today. Interreligious dialogue has become the main activities between religions. To understand religion is in need of the dialectic of philosophy, and religious experience helps perform rational speculation. That is to say, interreligious dialogue proceeds on the basis of the authentic religious experience. Thus, through the dialectic, mutual respect becomes possible.This paper, first, discusses the reason why Lonergan's theory can be used for interreligious dialogue. And then, it elaborates the negotiation of Lonergan's dialectics and his cognitive theory. Third, it explains the meanings of direct and inverse insight. Fourth, after expounding the steps of development of Lonergan's dialectics and the key points of practicing, this research finally proposes the practical work which applies Lonergan's dialectics to interreligious dialogue. It turns out that Lonergan's dialectics opens up a new way for interreligious dialogue. The major point of Lonergan's dialectics is that the cognitive content of self, being, and objectivity must be distinguished. He proposed a dialectical mechanism: positive positions invite development and counter-positions invite reversal. The specific practical work of applying his dialectics to interreligious dialogue includes: before the dialogue, the interlocutors must reflect the relationship between them and their own religious belief, have insight into their complementarity, elimination and sublation, and have the ability to listen and share. During the dialogue, they have to be capable of identifying the problem and seeking the way to improve. After the dialogue, to keep ongoing authentic dialectic and dialogue is essential.