自明清以來，中國傳統方志的書寫既是大一統帝國政治文化秩序的反映，同時也提供經綸世務者端風正俗的施政參考，深具經世功能及教化意涵。本文主要根據清代臺灣各府、縣、廳志之「學校」門類的凡例綱目與書寫內容，解說其成立的理論基礎以及纂修者的著述旨趣，從中考察其如何傳承清朝統治者的教化理念並落實在各類教育措施的相關規劃上，藉以探索此項知識體系的書寫脈絡與社會現實的互動關係。整體而言，清代臺灣修志官紳透過「學校」門類的知識建構，來形塑臺灣島域人文發展的理想模式，致力為這處海天孤島立下一符合儒家聖學標準的學術樣板，以此作為國家權力收編臺灣島域及規範地方社會的文明象徵，並滿足統治階層上行下效的整治意圖。就清朝政府的立場而言，將皇朝典章制度與教育機制移植到臺灣島上，藉由方志書寫的知識建構，刻劃出當地道一風同的教化軌跡與學術風貌，無非也是將其納入大清版圖的一種宣示及作為。

This study will explain the theoretical basis for creating the school category of Taiwan local gazetteers in Ch'ing dynasty based on the arrangement of introductory notes and the structure of categories in the table of contents of these gazetteers, as well as the objectives of the compilers. With the actual written contents as a starting point, it will then further analyse consistencies and variances in the orientation of their reasoning. Through this analysis, we can survey the way of the inheritance and practice of the Government's educational intentions and plans, and explore the interaction of the narrative contexts and the social realities in this kind of knowledge system. On the whole, the compilers of local gazetteers in Ch'ing dynasty Taiwan shaped the knowledge of Taiwan's cultural development through the stylistic rules of school category in gazetteers, and they devoted themselves to produce an ideal model of academic work for this isolated island. Furthermore, the compilers made use of the school category to be the enlightenment symbol of incorporating Taiwan into the empire’s domain and system, and to satisfy the administrative intention of the dominance hierarchy. Through this study, it can be expected to gain a deeper and more comprehensive understanding of the systems of knowledge in local gazetteers of Ch’ing dynasty Taiwan. This applies especially to the theoretical foundation and orientation of discourse concerning categorisation in the gazetteers of that time. It will also provide a new perspective on the context of writing local gazetteers in Ch’ing dynasty Taiwan.