洪耀勳是首位進入臺北帝國大學文政學部工作的臺灣學者，也是第一位以德國與日本哲學深入反省臺灣文化主體性的哲學家。戰後更擔任臺大哲學系主任二十年，對哲學界影響深遠。本文旨在對於他在臺灣哲學發展角色提出三個新觀點。首先，過去史學家將洪耀勳視為是當代西方哲學的「引介者」，但本文從哲學觀點來論證洪耀勳的〈風土〉、〈創造臺人語言〉等論述與日本「京都學派」或是中國「新儒家」一樣，均嘗試透過西方哲學的方法與概念來解決自身傳統所面臨的挑戰。換言之，洪耀勳亦扮演了本土哲學的「創造者」角色。其次，過去對其「風土」論的探究主要由臺灣文學、歐陸哲學的脈絡，來比較其與和辻哲郎的思想異同。但本文則從文化模仿角度，討論其所處的時空條件與理論間可能的因果關聯，並主張洪耀勳以形上學普遍性人的存在為基礎，進而探討臺人存在的特殊性問題。最後，本文指出戰後本土哲學發展雖被迫中止，但洪耀勳在威權時代對學術自由的堅持，力阻政治力干預，是過去鮮少被注意的重大貢獻。

Despite his pioneering analysis on Taiwanese cultural subjectivity, Hung Yao-hsün’s philosophical significance has not been studied. The aim of this paper is threefold. It first argues that, contrary to conventional wisdom, Hung not only introduced western ideas, but also founded Formosan Philosophy: His adaptation of German Philosophy to cultural issues during the period of the Japanese colonization of Taiwan-just as with the Kyoto School in Japan and the New Confucianism in China-should be considered a part of the genuine thinking revolution in East Asia. This paper next examines the causal relationship between his philosophical theory and the spatial-temporal world in which he lived. It argues that Hung’s interest in the nature of Taiwanese folk society is an advanced enquiry of his investigation of fundamental ontology. Finally, this paper clarifies Hung’s significant contribution to academic freedom during Taiwan’s period of martial law.