本文透過分析《文獻通考》之組織架構，討論馬端臨（1254-ca.1330）之史學方法。《文獻通考》所展現的史學方法，乃將典章制度置入歷史脈絡中，對之進行動態的觀察與分析，據以探究其利弊得失。而這種史學方法的具體操作，則是透過馬端臨精心設計的組織架構達成。《文獻通考》的組織架構可區分為「文」、「獻」兩大類，兩者由四個層次建構而成：第一層次屬於「文」，收錄關於典章制度的史料（包括典章制度之規範，及其在歷史上施行之相關史料）；第二、三、四層次均屬「獻」，第二層次收錄當時人之相關議論，第三層次收錄後世諸儒之議論，而第四層次則為馬端臨自己之按語。以上四層次彼此形成有機的聯繫，將史料與議論相互交織成一部動態的制度史。《文獻通考》所建構出來的典章制度史，呈現出高度一致的敘事方式，且其問題意識非常明確，均為針對政府組織運作之根本原則。此種史學方法，乃是要對政府運作機制進行理性的檢討，從而為當代與後世之政府運作機制提出切實可行的建議。而馬端臨博綜精密的史學方法，乃是孕育於宋代「故事」史學繁興的歷史環境中。

This article discusses Ma Duanlin’s (馬端臨，1254-ca.1330) historical method by analyzing Wenxian tongkao’s (《文獻通考》) organizational structure. Wenxian tongkao’s historical method is to situate institutions in their historical context, observe and analyze their processes dynamically, and then investigate their advantages and disadvantages. This method is applied through a carefully-designed structure by Ma Duanlin. The structure of Wenxian tongkao can be divided into two categories: “wen” (文, sources) and “xian” (獻, worthies’ discussions), which are constructed by four levels. The first level belongs to the wen category, which is a collection of sources of institutions (including sources of both institutional regulations and their actual operations in history). The second to the fourth levels belong to the xian category. The second level records contemporaries’ discussions, and the third level later Confucian scholars’ discussions. The fourth level records Ma Duanlin’s own comments. The four levels are interconnected to construct a dynamic institutional history. As a result, the institutional history presented by Wenxian tongkao presents a highly coherent narrative with clearly defined questions. All of the questions are relevant to the fundamental principles of the governmental process. The purpose of this kind of historical approach is to examine governmental process rationally and provide practical suggestions for the contemporary and future governments. Ma Duanlin’s elaborate historical method took shape in the background of the prosperity of the gushi (故事) genre during the Song Dynasty.