臺灣古典散文的發展，萌芽自明鄭時期，至清治時期蓬勃發展，並且延續到日治時期以至於現代。其中由於明鄭國祚甚短，清治時期可謂臺灣古典散文的黃金時代，不論質與量上，都非常可觀。其中遊宦文人所創作的散文作品，在臺灣古典散文史上，更具有奠基者與啟蒙者的地位。晚明清初之時，臺灣地處海外，文化發展遲緩，此時遊宦文人便扮演著啟發臺灣本地文人的角色，教導與引導臺灣本地文人，所以要了解臺灣古典散文的面貌，從遊宦文人的作品入手，是正確而必要的。了解遊宦散文的特點後，再來審視臺灣本地文人的散文面貌，就非常容易切入了。而且在了解遊宦散文特色的同時，其不足之處也會相對地呈顯出來，此時本地文人的散文作品，其因襲與革新之處便洞然可知了。基於上述原因，本文企圖從清治時期遊宦散文的特色與影響兩方面入手，希望解開臺灣古典散文生根與植基時期的發展及得失狀態，以及對於後世文學乃至於文化所造成的影響。

The start of Taiwan literature can be traced back to Late Ming dynasty. It reached the peak during the Qing period and developed into the modern times. During the Qing time, writing of the classical prose prospered and a large quantity of works had been created, with high quality. Among them, those written by officials from Mainland China prove to be important in the development of classical prose in the history of Taiwan literature. Their works not only serve as a guide for Taiwanese writers to understanding classical prose style but also set up the criteria for later development of classical prose written by Taiwanese writers. A grasp of their works can lead us to a better understanding of the general development of classical prose written in Taiwan. This article will thus characterize the specific features of the writing by those officials and their influence on local fellow writers of classical prose, so as to present better picture of how the classicl prose in Taiwan developed and its merits and demerits.