三官信仰源於漢末古天師道，歷經各朝的發展，正一、靈寶、上清、樓觀、全真等道教宗派及明代以來的新興民間秘密教派皆參與其發展，使三官信仰產生極大的變革，進而影響當代臺灣社會對三官神的認知。筆者透過文獻研究法，先考證三官神由漢末至宋、元的流變，提出「正一發其端而靈寶成其大」的觀點；其次，對明、清兩代提及三官神的史冊、道典、筆記、說部進行辨析，歸納明代出現「以五行釋三官」、「水不當與天、地配」、「三官為陳氏與龍女所生」等三種說法，而清代對三官神的信仰，則可分為「全然接受」、「以八卦釋三官，並增火官為四官」、「以堯、舜、禹為三官」、「陳氏子為三官應化身」等說。由是，筆者認為臺灣主祀三官大帝的廟宇，多將三官視為堯、舜、禹此一現象，雖可視為對功國神靈的崇拜，然歸根究柢，則係受到清初新興秘密宗教僊傳小說《歷代神仙演義》的影響，值得吾人深思。

The Three Divine Officials(三官大帝)worship was originated by Zhengyi (正一)Taoist sect in Han Dynasty. From Han to Ming Dynasty, several Taoist sects, including Lingbao(靈寶), Shangqing(上清), Louguan(樓觀)and Quanzhen(全真), all received Three Divine Officials worship. However, because the new secret religion in the Ming Dynasty was adapted for Three Divine Officials, this worship underwent significant changes, thereby affecting the perception of contemporary Taiwanese about Three Divine Officials. This paper uses documentary research. First, I research the rheology of Three Divine Officials from the Han Dynasty to the Yuan Dynasty, and advance the view that ＂Zhengyi rather originated and Lingbao contributed to the development of Three Divine Officials.＂ Second, I analyze the history books, Taoist classics, literary sketches, stories written during Ming to Qing Dynasty that mention Three Divine Officials. There are seven views about Three Divine Officials from Ming to Qing Dynasty. Through the above steps, I think that the reader can see the phenomenon of several Taoism temples name Three Divine Officials as Yao(堯), Shun(舜)and Yu(禹), can be interpreted as great men worship in Taiwan, but the essence is still affected by this Fantasy Story ＂Ancient gods Yan Yi＂ which was written by the new secret folk religion in early Qing Dynasty.