由於現象學對於人類經驗理解的獨特觀點，其被護理學界運用日益增加。然而，護理學者對現象學精神的掌握是否脫離哲學基本信念一直有所爭議。本文鎖定詮釋現象學為範疇，比較了來自於哲學學者與護理學者之資料分析觀念，並以Benner之資料分析法為實例，將現象學觀念與護理研究觀念做一對照，再進一步對嚴謹度之議題加以討論。結論：當護理為主體時，以哲學理念為分析，可滋養護理知識。但由於護理學與哲學根本立場的差異，故學門間概念的差距與轉折必然發生。嚴謹度發展的歷史考察，益於我們對嚴謹度觀念的重新思考。而嚴謹度觀念發展的分歧，是為了更貼近不同質性研究典範的精神，也應是未來護理質性研究方法論之發展樣貌。

Given the unique perspective of understanding human experience held by phenomenology, the number of nursing researchers using phenomenology has been increasing. However, the issue regarding whether nursing researchers deviate from the fundamental tenets of phenomenology has been long debated. Thus, this article aims to discuss the various data analysis methods and rigorous issues of interpretative phenomenology in nursing research. The differences of interpretative phenomenology between nursing scholars and philosophers derive from the dissimilarity of these two disciplines. The review of concepts of rigours helps us re-think the construction of rigorous. The divergence of rigours ideas related to interpretative phenomenological nursing study reflects the pursuance of the core of this paradigm authentically. It is expected that different sets of rigours criteria correspond with different paradigms of nursing research would be the ways for qualitative nursing research in the future.