本文從政治、社會、文化、宗教信仰等角度來討論北宋太宗皇帝對佛教、僧侶、寺院及其相關問題之處理及影響。其前提為：佛教的管理與扶持為太宗政治藍圖中之一部份，為討論太宗治績所不能忽視。全文首揭太宗佛教政策之重要性，表出其所受議之「事佛」或「崇佛」，有其實際動機。接著說明太宗統一宇內，為天下之主，聲威遠播，近悅遠來，乃篤意興佛。一面塑造其世尊形象，恩威並施，管制僧侶數目，提高僧眾水平。一面利用皇帝特權，建寺與修寺，使佛教寺院遍布名山大川。又主持譯經與印經，助成佛法流傳。研讀佛經，作詩詮教，規定僧侶閱讀，儼然佛教祖師。太宗為創建政治、文化大國，既崇儒家，復贊翼佛法，影響所及，朝廷內外多崇信佛教，雖衛道儒臣，犯顏評議，而無動於衷。北宋佛教，實由茲而興，由是而盛。

　　　　　This paper deals with Emperor Sung T'ai-tsung's management of Buddhism and the Buddhist institutions. It discusses T'ai-tsung's policy toward Buddhism from the perspectives of his religious faith as well as his political, social, and cultural agendas. The premise of this author's argument is: the imperial manipulation of Buddhism in the form of religious patronage plays a vital part of T'ai-tsung's rulership. A fair assessment of T'ai-tsung as a competent monarch will need to take into account his religious policy, in this case, his policy on Buddhism. The paper begins with the argument that "serving the Buddha" or "venerating the Buddha", of which T'ai-tsung was often accused, is motivated much more by his pragmatism than by religious faith. Acting as an universal king after he unified southern and northern China and drew foreign states to pay homage to him, he started to set his mind on promoting Buddhism. He managed to build up his image as the world-honored one by elevating his prestige and displaying his generosity. On the one hand, he brought the clergy under the government control, limiting their number and upgrading their quality. On the other hand, he availed himself of the imperial prerogative and launched monastic construction and rehabilitation in a large scale, dotting scenic landscapes with numerous temples and monasteries. In the meantime, he ordered hundreds of Sanskrit scriptures be translated into Chinese, put into print, and circulated. T'ai-tsung spent his spare time reading sutras and composing verses to explicate Buddhist tenets. He ordered monks specialized in exegesis to annotate his writings. Seemingly assuming the position of Buddhist patriarch, he enshrined his writings in temples and required monks to read them. He gave Buddhism a big boost by extolling the Dharma and expressing his respect to the Buddha in his works. Along with the temple construction, this form of patronage encouraged members of the imperial household and court officials to accept and support Buddhism with enthusiasm, but it annoyed officials who adhered to Confucianism. These brave officials remonstrated with the emperor about his excessive religious fervor, only to see their advice fell on deaf ears. Accordingly, T'ai-tsung's policy toward Buddhism fostered its regeneration and flourishing in the Norhtern Sung.