近年來,跨文化改編成為編寫臺灣戲曲劇本的一種方式,與外國典律的意涵遙相呼應。筆者採用帕維「跨文化劇場」之理論,以《梨園天神》、《梨園天神桂郎君》為研究對象,探討二劇如何進行跨文化改編,並針對其成果進行評述與詮釋。本文亦確立臺灣歌仔戲的本質,論證臺灣文化意義並強調臺灣文化的多元特色。為了對原著文化及標的文化的「文化塑造」和「藝術塑造」有較全面的認識,本文亦深入解讀卡斯頓‧勒胡《歌劇魅影》及安德魯‧洛伊‧韋伯的音樂劇、喬‧舒馬克的電影等改編版本,對於文本中的符號加以解讀,並探討這些符號歷經跨文化改編之後,如何在《梨園天神》、《梨園天神桂郎君》二劇中呈現,藉此論述臺灣歌仔戲跨文化改編、表演與詮釋的新策略。In recent years, there is a kind of method to write a Taiwanese drama by intercultural adaptation, that can to juxtapose the foreign canon. I investigate, comment and interpret the performance about “Phantom of the Cabaret”and “Who is my Bride?” by Pavis’theory of“Intercultural Theatre”. In the paper, I establish the inwardness about Taiwanese Gezixi Opera, to discuss Taiwanese cultural consciousness. In order to understand the“culture modeling”and “artistic modeling”from the source culture to the target culture in Gaston Leroux’s “The Phantom of the Opera”and the other editions, I have to solve the symbols in these text, then to review “Phantom of the Cabaret”and “Who is my Bride?”, and to set up the new strategy of intercultural adaptation for Taiwanese Gezixi opera.