西藏密宗在台灣的發展,相較於過去有很大的增長,在組織的運作方式、社會互動與傳佈方式等都有些許的轉變,近幾年的發展走向與新興宗教的一些特質是相近的。為了能更深入了解組織運作的脈絡,並探討西藏密宗的新興宗教特質,不同於傳統之處以及宗教內涵的特殊性。故本研究以金剛乘學會台中分會為主要探討的對象,運用參與觀察、深度訪談等方式進行研究。研究發現金剛乘學會有著不同於傳統西藏密宗之處在於上師採平民化作風,將戒律放寬以擴大民眾參與面。此外在金剛乘學會中,上師是核心,一切決策皆於上師。本研究還發現金剛乘學會具有某些新興宗教的特質,有著大眾取向的發展特色,順應台灣風俗,運用大眾熟悉的灌頂、放生、超度等活動吸引信徒,並且注重心靈內在的轉化,以及每個人自我選擇的權力。 Tibetan Tantric in Taiwan has experienced a great change in terms of organizational operation. Its development has some similar characteristics like other New Religions in Taiwan. In order to understand its organizational operation more, this research focuses on discussion with its qualities different from tradition, its religious uniqueness, and its characteristics similar to the New Religions. Vajrayana Esoteric Society is the case I would like to analyze by using the methods of participative observation, in-depth interview. The results of this study shows that Vajrayana Esoteric Society has, different from traditional Tibetan Tantric, less restriction in the aspect of religious discipline. Besides, its organizational operation takes the form of charismatic domination All important religious affairs are decided by the one and only spiritual leader. Moreover, this research finds that Vajrayana Esoteric Society shares certain religious qualities with New Religion, such as its popularity-oriented development: it adapts itself to Taiwanese folklore and tradition by using initiations, animal releases, and rituals of soul-release from purgatory for gaining popularity. In addition, it emphasizes one’s internal transformation that everyone is capable of choosing and judging what he needs by himself/herself.