媽祖信仰作為一種社會現象,源出於人民對於生命意義的終極關懷,然而,媽祖信仰因應現代社會產生微調,已不單純是神壇所賦予形而上的意涵,而是涉入世俗社會,成為統合人民集體經驗的紐帶。相較於人類學家重視實證性的資料論述,本論文主要勘探常民信仰轉變為文學之後,文學媽祖所展現出的多重風貌,並進一步將其擘分為跨文化想像、漢人社會診斷、媽祖形象設立、國族寓言建構四大敘述類別,具體表現出文學媽祖的主要關懷和實踐,融合辯證出多元向度與論述。可以說,現代台灣文學媽祖在政治、社會、文化與身分認同等多元複雜的條件因素中相互激盪、影響而生成,創作者藉由媽祖傳達個人對台灣地域、文化、身分和記憶的託喻和詮釋。循此,不僅為把握台灣文學進程的一個側面,亦為媽祖研究的一條徑路。Matsu belief has been regarded as a social phenomenon. It originates from the value of life that people concerning about. However, in modern society, Matsu belief changes from spiritual meaning to the collective memory when Matsu’s place is shifted from temple to secular place. The way of interpretation differs from anthropologists who value empirical materials, reports or thesis. The main theme of this thesis is to discuss Matsu in modern Taiwanese Literature developing multiple narration types—intercultural imagination, diagnosis of Han society, Matsu image-making, and nation allegory; these not only demonstrate concern and practice in Matsu narration specifically, but also combine multicultural point of views. Matsu in Modern Taiwanese Literature influences by and generates from politics, society, culture, and self-identity. Writers use Matsu to express their feelings about Taiwan, culture, status, and memory in their texts. According to the research, it may reflect on the side of Taiwanese literature development, and provide one research way in Matsu’s study.