「軍歌」是被許多人傳唱的時代戰歌，不僅僅是集體經驗的複製，也塑造及反映出臺灣的歷史脈絡與社會運作的軌跡。本研究試從音樂解讀的視角，以中華民國中央政府遷臺後之傳唱軍歌作為研究主體，並將軍歌依創作時期、歌詞內容以及所呈現的文化表徵區分為沿用大陸時期（1912—1949）、反共復國期（1950—1971）、儲備發展期（1972—1986）、解嚴民主期（1987—2005）、全民國防期（2006—迄今）。根據研究，軍歌流變之影響，除了與社會現況及社會變遷有關，亦隨著兩岸關係、國防政策的轉型呈現出不一樣的樣貌。從軍歌各個創作時期的內容以及近年的發展來看，軍歌的創作內涵和臺灣社會的變遷存在著絕對的影響；隨著民主、開放、各種文化相互激盪的社會來臨，現代化的軍歌嘗試從傳統典範中破繭而出，融入更多元素與想像來回應社會的多元性，但不變的是軍歌傳達理念、揭示歷史的手法以及既有的社會功能，都讓軍歌以文化載體的姿態持續記錄著軍中與社會的形貌。

“Military songs” in Taiwan are battle hymns of their times that are sung by many people. They are not only a copy of collective experience, but also shape and reflect Taiwan's historical context and social operations. Military songs are classified according to the period when they were created, including the mainland China period (1912-1949), the anti-communist recovery period (1950-1971), the comprehensive development period (1972-1986), the lifting of martial law and democracy period (1987-2005), and the national defense period (2006 to the present). Military songs differ according to cross-strait relations and national defense policy. Accordingly, the creative connotations of military songs have a great influence on the transformations of Taiwanese society. Modern military songs try to break out of the traditional paradigm and incorporate more imagination in response to the diversity of society. However, the way military songs convey certain ideas still fulfills certain social functions, which are unchanged, and they continue to record the appearance of both the military and society.