佐藤卓已於著書《〈KING〉的時代－國民大眾雜誌的公共性》分析大眾雜誌《KING》所刊行的大眾文藝，佐藤在書中引用菊池寛的論述寫道：「純文學是以生產者為中心產出作品，亦即以「作者規範」來創作，而大眾文藝卻以消費者中心產出，所謂以「讀者規範」書寫」。據佐藤之見，純文學是作者追求自己的藝術性創作，大眾文藝、通俗小說則是作者掌握當時代讀者的閱讀喜好所創作出的文學作品。日治時期的通俗小說是如何地呈現出作者與讀者的「規範」呢？本論文以福田昌夫於臺灣日治時期在臺灣鐵道協會的機關雜誌《臺灣鐵道》上發表的短篇小說〈男人的感情〉（1939）為研究對象，針對作品中作者／讀者的欲望、幻想等相關的意識形態及表象進行考察與分析。

Takumi Sato analyzed the popular literature and art of the magazine ＂KING＂ in his book The Times of ＜KING＞ - The Publicity of National Public Magazines. Sato quoted Kan Kikuchi's words and wrote: ＂Belles-lettres is producer-centered production of work; that is, it is created based on the 'author's norms'. Popular literature is consumer-centered output, that is to write with 'readers' norms'.＂ According to Sato, belles-lettres is where the author pursues his own artistic creation, while in popular literature, the author creates literary works by mastering the ＂desire＂ and ＂fantasy＂ of contemporary writers and readers. As mentioned above, based on Masao Fukuda's novel ＂Men's feelings＂ (1939) published in Railway Culture Society, Taiwan's magazine ＂Taiwan Railway＂ in Taiwan during the Japanese colonization era, this study examined and analyzed the related ideologies and appearances of ＂desire＂ and ＂fantasy＂ of the authors / readers in this work.