在尼采「上帝已死」的思想中，人失去其價值根源的有效性，在強力意志所建構的生成世界中，人不再具有不變與永恆的意義與真理，而是由其相對、暫時的效用與價值來理解存有的意義。本文即嘗試研究在尼采永恆回歸學說中，是否提供了一種在「上帝已死」、傳統形上學之外對生命的理解與評價的可能，並且由這個新的理解方式創造出在生成世界之內的新價值。對此，本文所提出的假說為：永恆回歸的學說是人自我評價的方式，它的特殊性在於透過此評價方式，一方面保住了生成世界的意義，另一方面在虛無與生成中創造了存在的價值；而此方式在尼采哲學中呈顯為由從「虛無」到「笑」的動態發展；在一切言說與理性之外，「笑」創造了一個由身體出發的新視角，它是人作為超人的意義。
In Nietzsche's idea of

In Nietzsche's idea of "God is dead", man has lost his validity in the origin of value, no longer holds the meaning and truth of constancy and eternity in the world of becoming built on "will to power", but comprehends the meaning of existence through his relative and temporary validity and value. The present work attempts to seek in Nietzsche's doctrine of eternal recurrence a possible comprehension and evaluation toward life other than "God is dead" or traditional metaphysics, and to create new values from the new way of understanding in the world of becoming. For this, the hypothesis addressed in the present work is: The doctrine of eternal recurrence is the manner of man's self-evaluation. Its particularity lies in that, through this manner of evaluation, the meaning of the world of becoming is reserved on one hand, and the value of existence is created within nihilism and becoming on the other. This manner is presented in Nietzsche's philosophy as a dynamic development from "nihilism" to "laughing". Beyond all language and rationality, "laughing" has created a new point of view setting out from the body, and is the meaning of human as super-human.