在二十一世紀初一片「後鄉土」的文學浪潮裡，《流水帳》的出現可說是饒富興味。它既不服膺傳統的鄉土寫實信條，也和時下的後現代美學背道而馳。因此時下常用的文學批評範式並不適用於對它的分析。《流水帳》以抒情視野再現澎湖鄉土風情，刻意壓制敘事過程裡的情節連慣性以及戲劇性，將日常生活作自然主義式的呈現。猶如在書名上已然清楚交代的，小說家肆無忌憚地在厚實的書頁裡發揮長叨短絮的本事。蔓延在文本裡的日常生活細節描寫不僅將敘事的形式延展到極致，內容深刻觸及生命經驗的細緻質地，其獨特的美學更開啟寫實小說的另類風格和視野，引發我們對於種種寫實文學準則的思考與辯證。本研究以「抒情視野」與「日常生活美學」這兩個概念來分析《流水帳》，論證其「非常」以突顯/抗拒寫實文學的「正常」侷限。

In the literary tide of "post-native literature" during the 21st century, the appearance of "Running Account" is a rather interesting phenomenon. It does not obey the realist practices of traditional native works, but also differ from the current postmodern aesthetics. Therefore the commonly used critical model is not suitable for its analysis. This novel uses the lyric vision to represent Penghu's local scenes, and suppresses deliberately the continuous and dramatic nature of plots, presenting its daily life in a naturalist style. As the book title declared, the writer displayed her ability to utter in length and in details through its thick pages. The detail descriptions of daily life not only shape its form to the extreme, the content also exposes the living experience profoundly. Its unique esthetics opens up a new kind of style and vision in realist writing, and initiates a critical reconsideration on realism. This research will utilize "lyric vision" and "daily life esthetics" these two concepts to analyze "Running Account", in order to highlight / resist the limitation of so-called "normal" in realist literature.