本文的目的，在透過對於臺灣當代一個頗具活力宗教團體──「清海無上師世界會」──的檢驗，來反省當代臺灣宗教文化變遷的性質與特色。雖然該教團並不是當代臺灣最大的宗教團體，該教團所流露出來的某些特色，卻有助於我們來捕捉當代臺灣社會文化變遷的軌跡。在臺灣社會與華人宗教文化的脈絡裡，本文歸納清教團在臺灣的發展，大致上可以分為三個階段：1.有著佛教外貌的「合一教」發展時期；2.超脈絡化的靈修運動時期；3.全球性弘法時期。其中第一個階段到第個階段間有較為劇的蠅折，第三階段則是第二階段的延續與擴充，在這此的背後反映出來深該的社會與文化意涵。文中我們密集的討論了華人文化脈絡中「合一教」的表現形式，以及當代臺灣社會中「宗教信仰個體化」的實質內涵，其中「宗教信仰的個體化」是臺灣當代宗教文化變遷的一個重要趨勢，「合一教」則是酪可以連結傳統與代的大的文化框架。簡言之，「文化綜攝」與「個人救贖」是當代臺灣宗教活動的兩個主要面向，在清海教團發展的過程中，這兩個面向各有所出現，並且也曾以某種方式相互結合。最後，建築在本文的發上，我們對於西方既有的解釋新興宗教誕生與發展的模型也提出了初步的檢討與反省。

　　　　　Established in 1986, the Suma Ching Hai Association has since become an energeticreligious organization in Taiwan. By examining salient characteristics and subsequent developmentof this association, we try to shed light on the religious and cultural change of modern Taiwan. TheSuma Ching Hai Association has experienced three distinct historical phases since its inception: thecreation of a syncretic religious organization with Buddhist-like appearances; the evolution of atrans-contextual spiritual movement; and, finally, the development of global missionary network.The qualitative change exhibited between the first and the second phases in the history of the SumaChing Hai Association represents a radical transition in action and thought, which culminates in thethird phase as subsequent outgrowth of the second phase of the Suma Ching Hai Association'schanged philosophy. In this article, I discuss pertinent issues concerning Chinese syncretism andreligious individuality, where the former offers a bridge between traditional and modern Taiwanesereligioun. Generally speaking, cultural syncretism and personal salvation are two importantdimensions underpinning some religious activities in modern Taiwan. Examining the changes in thephilosophy of the Suma Ching Hai Association offers insight on the religious change of modernTaiwan and how religious groups can integrate traditional beliefs with recent trends in religiousthought in modern Taiwan. Finally, I offer a discussion as to why the church-sect model of adynamic of religious organization is not appropriate for explaining the new religious phenomenonin Taiwan.