金聖嘆《杜詩解》一書採用分解方式閱讀杜甫詩作，在眾多杜詩評點作品中獨樹一幟，從中可見金聖嘆之詩學觀點。本文回溯詩人創作的脈絡，分別從創作的動機、視角及技巧三方面，來歸納出金聖嘆對於題畫之作從引發動機、選取材料到創作技巧運用的觀點。創作技巧方面，則站在讀者接受的角度，嘗試以西方接受美學理論，來討論金聖嘆分解杜甫題畫詩所提出的「咫尺萬里」，與接受美學中的「空白」理論及讀者召喚結構之可融通處。透過本文對於金聖嘆分解杜甫題畫詩的探討，不僅能了解金聖嘆本人的美學觀點，對於杜甫的題畫詩評點也將有更深層透徹的認識。

In the book, ”Solutions of Du Fu's Poetry”, the author Jin Sheng-Tan adopts a way of decomposition in reading the poetry of Du Fu, and establishes peculiar explanation among so many explanatory works on the poetry of Du Fu. In the paper, we respectively from the creative intention, perspective and skills to try to retrospective context of the poets. And we can sum up Jin Sheng-Tan's view of the work of painting from the aspects of intention, selection of the material to the creative skills to use to. From here, we can also see the concepts of Jin Sheng-Tan on poetics. Employing the Western literary theory in acceptance of aesthetics, standing by the side of readers with viewpoints acceptable to them, and from the aspects of intention, perspective and technique, the paper attempts to discuss Jin Sheng-Tan's suggested theory of ”epitome of macro-panorama in micro-scenery” during decomposition of Du Fu's poems on paintings has any connection with the aesthetic theory of acceptance of ”blankness” and readers' call for structure. Through the paper's exploration of Jin Sheng-Tan's decomposition of the poems on paintings written by Du Fu, we not only can know the aesthetic viewpoints of Jin Sheng-Tan himself, but also have more in-depth and thorough understanding of his opinions on Du Fu's poems on paintings.