本論文從臺灣文人對唐宋詩的閱讀、接受、理解與再創造出發，探討「不分唐宋」與「詩學晚唐」的文學現象，是如何生成又如何實踐。就「不分唐宋」的評賞態度而言，林占梅率先表示的「遣興不分唐宋格」，大有揉合唐宋詩歌的品評立場，這樣的評賞姿態之所以可以成為臺灣文人的群體共識，肇因於對詩歌本質的模糊認識。至於「詩學晚唐」的脈絡觀察，主要是落在臺灣文人的苦吟姿態與對華美詩風的追尋。不論是苦吟或是香奩，隨著時間的推移，與社會、政治、文化的影響，各自投射出不同的接受意義與理想美學。要言之，本論文希望藉著探索「不分唐宋」與「詩學晚唐」的文學現象，挖掘清代臺灣古典詩所展現的文化審美意義，說明在「以詩證史」之外，還有另一種詩歌美學理想存在於清代臺灣古典詩中。

This paper starts from Taiwanese intellectuals’ reading, comprehending, and re-creation of Tang poetry and Song poetry, and discusses how the phenomena of “no demarcation between Tang poetry and Song poetry” and “the imitation of late Tang dynasty style” are generated and practiced. Lin Zhanmei firstly presented “no demarcation between Tang poetry and Song poetry,” which took the Tang poetry and Song poetry as the same. This attitude had been Taiwanese intellectuals’ consensus, because their ideas about essence of poetry were blurred. And observation of “the imitation of late Tang dynasty style” is related to Taiwanese intellectuals’ attitude of ku-yin and pursuance on magnificence poetry. As time went by, not only ku-yin but also shiang-lian had its own influence on society, politics, and culture, and projected different meanings of reception and aesthetic. In brief, this paper intends to explore the cultural, aesthetic meaning of Taiwan classical poetry in Qing dynasty by discussing phenomena of “no demarcation between Tang poetry and Song poetry” and “the imitation of late Tang dynasty style,” and to present that besides “learning history from poetry,” there was another ideal aesthetic in Taiwanese classical poetry.