COVID-19全球疫情爆發的嚴重性，所產生的嚴峻緊張情況，將是台灣繼SARS後又一個在疫病歷史上留下無法磨滅的紀錄，也讓全球經濟在今後數十年或更久仍然會印象深刻的歷史課題。病毒疫情使百業蕭條，居家辦公成為趨勢，宅經濟異軍突起，動漫與IP娛樂產業成為矚目焦點，網路影音串流平台成為消費者目光駐留的媒介，電影產業發展迅猛，影劇內容亦包羅萬象而其中具有承載文化傳播議題的影片就是本研究所關注的重點。本研究以符號學理論，從場景主題、角色主題與對話台詞來探究「鐵獅玉玲瓏」電影中所具有的台灣民俗舞獅文化傳承意涵，運用文本分析的方法，深入解析該電影的符碼，陳述「鐵獅玉玲瓏」電影中所欲傳達之文化再現的概念。研究發現全片無論在場景、角色安排與人物對話內容，皆具有深厚的文化認同與傳承意涵；從舞獅技藝的沒落與人才培育的難處，以及實際經濟收入的窘困，社會價值的改變，西方文化的影響，最後在情感與生活的反思中，對傳統舞獅文化價值的改觀與注入創新元素，重新喚起閱聽眾對傳統文化價值的重視及體會。全片從發現問題到傳統技藝新生命展現，實在為日漸民沒落的俗文化技藝，提出若干解決方式。結論呼籲現今許多衰敗的文化技藝或許可以融合現代思維，打造創新的詮釋方法，拓展閱聽眾的年齡廣度，使傳統民俗文化透過各式新媒體，讓東西方國家認識到台灣文化的內涵與豐富度，也為台灣IP產業提供另一項戲劇內容創作的途徑。

The severity of the global outbreak of COVID-19, and the severe tensions that will be generated, will be another indelible record in Taiwan’s history after SARS. The virus epidemic has depressed all industries, home office has become a trend, the home economy has suddenly emerged, animation and IP entertainment industries have become the focus of attention, and online video and audio streaming platforms have become the medium for consumers. The film industry is developing rapidly, and the content of movies and dramas is also all-encompassing. Among them, films that carry cultural communication issues are the focus of this research. This research uses semiotic theory to explore the cultural heritage of Taiwan’s traditional lion dance from the scene theme, role theme and dialogue lines. Analyze the cyphers of the movie in depth, and state the concept of cultural reproduction intended to be conveyed in the movie " Lion Dancing ". The research found that the whole film has a profound cultural identity and inheritance meaning in the scene, character arrangement and character dialogue content. Since the decline of lion dance skills and the difficulty of talent cultivation, as well as the embarrassment of economic income, the change of social value, the influence of western culture, and finally in the reflection of emotion, the traditional lion dance cultural value is changed and infused with innovation elements, stimulate the audience's attention and experience of traditional cultural values. From the discovery of problems to the display of new life in traditional techniques, the film really proposes a number of solutions for the declining folk culture performances. The conclusion appeals for many of today’s declining cultural skills may be able to integrate modern thinking, create innovative interpretation methods, and expand the age breadth of the audience. The research expected that through all kinds of new media, let the world comprehend the reference and richness of Taiwanese culture, and also provide another way to create drama content for Taiwan's IP industry.