「隋煬帝三記」的撰作時代迄今未有定論，主張「唐人說」或「宋人說」者，各有其立場。本文通過三篇隋煬帝傳奇之內容，尋繹其敷衍故實的傳奇手法：〈海山記〉通過講述隋煬帝故事，暗藏深刻之歷史批判（「以述代論」）；〈開河記〉不依據隋煬帝史事書寫，利用其他相關故實層層孳衍，創作出連環扣合、密織成網的隋煬帝故事（「歷史衍異」）；〈迷樓記〉藉由敷衍隋煬帝故實，呈現史傳簡略評議的隋煬帝形象（「設詞指事」）。再進一步地，由內容結構、歷史觀點、寫作手法來看，「隋煬帝三記」應屬北宋傳奇，且以〈海山記〉時間最早，至遲應在哲宗元祐間，〈迷樓記〉稍晚於〈海山記〉，最遲作於徽宗時，〈開河記〉最晚，約在南宋高宗初期。「隋煬帝三記」應先後撰作於北宋哲宗初期至南宋高宗初期的四十年間

Scholars have not reached a consensus on when Three Stories of the Emperor Yang of the Sui Dynasty was written. Moreover, it still has some arguments to claim that the work was written in the Tang or Song Dynasty. This study analyzed the contents of the three stories, and to interpret their writing techniques, specifically elaborating existing anecdotes, a typical technique of legend writing. From the perspectives of content structure, historical viewpoint, and writing technique, Three Stories should be categorized as a work of legend from the Northern Song Dynasty. Hai Shan Ji (Sea and Mountain Records) was first completed, and Mi Lou Ji (Story of Labyrinth tower) was completed slightly later than the Hai Shan Ji; Kai He Ji (Record of opening the Canal) was considered to have been the last one written. Although the specific creation time of the Three Stories varied, they were written over a period of approximately 40 years, from the early years of the reign of Emperor Zhe Zong of the Northern Song Dynasty to the early years of the reign of Emperor Gao Zong of the Southern Song Dynasty