中元普渡，是重要的歲時節慶之一，〈鹿港普渡謠〉則是一首道地的鹿港民間歌謠，內容詳細記載了昔日鹿港中元普渡祭拜時，整個農曆七月至八月初時的每日情況。做為瞭解昔日的鹿港、鹿港人，這首來自民間的〈鹿港普渡謠〉，在一句說一日的歌裡行間，即浮現出昔日鹿港的光影，光影裡有著鹿港的人群、廟宇及街市……，也有著鹿港人的思維、習性及風俗，而本文的探討目的，便是在還原這些隱含於歌謠中所呈現的多層面價值。

Chung-Yuen Pu-Du is one important festival of the year old season celebrates. The folk song “Lu-Gang Pu-Du” is a genuine ballad in Lu-Gang. It presents the state of worship affairs in Lu-Gang on the 7th full moon in a lunar year (from July to the beginning of August in lunar calendar). People, temples, streets, thinking and customs in Lu-Gang are described between the lines of the folk song. The purpose of this study is to probe the diverse values in the folk song.