台灣作為一文化場域，實有其曲折、繁複而富饒的內涵。從「台灣文化」的提出， 以至於試圖界定台灣文化的屬性，似乎不能不從文化共識、文化自覺、文化心靈，以迄文化 工程的建構，對充滿文化意義的台灣杜會進行多向度的探索，而其間至少有三個進路:理性進 路、生活進路與政治進路。此外，在文化傳統的前提下所從事的文化轉型(或謂「文化理型」 的轉化)工作，如今已被證實有其必要性與迫切性，因此，如何在政經及社會結構面的發展的 同時，兼顧文化的定向問題，並且在人我互通的基礎上，不斷經營台灣一地的人文資產，以 回應來自各方的挑戰，顯然是一個必須由形上世界轉入生活世界的重大課題。

　　　　　This article would like to define the attribution and meaningful construction of Taiwanese Culture. From mention of the term "Taiwanese Culture", we seemingly have to proceed this study in Taiwanese society which means significantly, deriving from cultural consciousness, cultural mind and the structure of cultural engineering. It is time for us to estimate the connection between Taiwanese society and Taiwanese culture. By doing this way, there are three approaches: approach of rationality, approach of life and approach of politics. Besides, based on the cultural traditions of Taiwan, it is necessary to engage in the work of transformation of "Cultural paradigm". Therefore how to solve the problems regarding to orientation of Taiwanese Culture is important in the middle of developments of political, economic and social dimensions in Taiwan. We may make the conclusion that Taiwanese culture really has a lot of relations with Chinese Culture, and we have to explore resources in Taiwanese living. As a matter of fact, in order to face challenges which come from all the world, it is a serious task of transfer our intention from metaphysic world to living — — this world which is all Taiwanese have to remain all their life.