本文透過文獻評析，回顧涵化策略在學術辯證中的演進及其理論內涵，進而描述涵化策略在地應用時的研究建議。基於西方理論在跨文化移植時其主流角色的論述立場可能遭遇的限制，台灣處於半邊陲國際文化地位，不僅要思考國內主流文化面對「外來主流」文化而衍生出的「次主流」相對弱勢，以及雖身為「次主流」但面對國內「非主流」文化時所衍生出的相對強勢之位階課題，也應該承認個人在文化認同時的能動性，及其跳脫前述位階之宰制的可能性。本文持多向度涵化取向，立足於台灣境內的社會實況，採用個人可視情境需求而轉換不同文化回應的觀點，反問涵化策略理論跨太平洋東來後將以何種面貌在地重現，並考量全球化與跨國現象對台灣之影響，提出「三維立體空間想像下的涵化策略」的八種典型，做為相關研究在地詮釋心理涵化現象與族群多元文化等議題時的另一種參考。

Based on reviewing the development of acculturation strategy, this thesis intended to describe how the concept of acculturation strategy was defined and applied in research. With the critical discourse upon the localized issues, we would not only have to deliberate simultaneously the hierarchical fact which resulted from the “relative inferiority while facing foreign majority” and “relative superiority while facing indigenous minority”, but also need to acknowledge the personal agency to cultural identity that prevented individuals from the aforementioned hegemony of hierarchy. In order to revise the cross-cultural limitation of acculturation strategy theory advocated by Western values, we built up eight typical cases from “Three-Dimensional Model of Acculturation Strategy” for countries such as Taiwan, located on semi-peripherally cultural status. According to the principle of multidimensional acculturation and flexible identity for multi-contextual demands at Taiwan, we provided another frame of reference for researchers in the indigenous field while interpreting variety of acculturational phenomena and multicultural ethnicity.