本文主要是關於二次戰後到2013 年，對臺灣文化法規發展的回顧 與反思，理解如何用文化法規來進行文化治理。法律是呈現當下時代 的社會背景的精神價值之選定的表徵，它並非代表是所有人的共識或 認同，反而它比較是官方價值的表現，從文化研究的批判觀點，法律 正是政府治理的重要工具與手段，如傅柯所觀察與描述，是一種微觀 權力的展現，但凡是基於國家安全與治理為藉口的需要。在文化政策 角度下，法律是政策下的執行工具之一，所謂政策性的立法觀點，然 在特定文化政策的目的下，則顯現出如何利用制定文化法規來達到其 目的性。 以歷史時間為縱軸，於不同時期中，法律作為文化現象，切入觀 察文化治理思維之轉變與文化法規之變遷，描繪出國民政府來臺後， 相應於官方文化治理思維之轉變過程，所呈現出文化法規――形式與 實質之變遷的軌跡。

This article is about the review and the reflection on Taiwan’s cultural laws after World War II to 2013. Thinking about the cultural laws to implement cultural governance. The laws are the symbols presenting the values and the spirits of the times. They are more the presentations of official values. From the critical viewpoint of cultural studies, the laws are exactly the important instruments and the means for the government. As the observation ant the description from Foucault, the laws are the presentations of the microcosmic power that based on the needs of the security and the governance of the country. From the viewpoint of cultural policy, the laws are one of the instruments that beneath the policies. That is the so-called “the policy-based legislation viewpoint.” However, under the specific cultural policy, it shows us how to achieve the policy purpose by the legislation of cultural laws. Undertake historical times, the laws as the cultural symbols in different periods, see through the evolution of the thoughts of cultural governance and the transformation of cultural laws, and describes the trajectory of both the formal and the substantial transformation of cultural laws which responds to the evolution of the official thoughts on cultural governance.