台灣社會的宗教現象,近二十年來堪稱國際化與多元化。而佛光山在開創之初,即立下「以文化弘揚佛法」之宗旨,也順應時代之趨勢,突破傳統的籓籬,將佛教與藝文結合,興辦各種文化事業。基於開展佛教的學術視域與提升佛光山文化事業經營管理的發展走向,本研究將結合宗教學與管理學的理論方式,以文獻探討解析佛光山文化事業組織發展的各個面向,及佛光山開山宗長星雲法師的領導理念、管理特質。其次,輔以深度訪談法,比較分析文化事業在發展策略模式的選擇,包括:公共關係的運用、資訊弘法、募款與責信等議題之方式,即組織本身所具備的行動能力,以及對環境變遷、適應的彈性之調適能力。希望以一個客觀的觀察者角度,探討佛光山文化事業如何以傳統為本,現代為佐的方式開展各種面向之發展策略實務,使其有系統的、學術性的呈現出來。 The religious phenomenon in Taiwan's society has been internationalized and diversified in the past two decades. Although Fo Guang Shan set its goal of "preaching Buddha dharma through culture" during its founding stage, it also follows current trend and breaks through the constraint of tradition to combine Buddhism and art together, and also establish various kinds of cultural businesses. In order to broaden academic views of Buddhism and promote the development of Cultural business of Fo Guang Shan, this study will combine the theories of religion and management through literature discussion to explain different aspects of the organizational development of the Fo Guang Shan cultural business. Also, the leadership concept and management characteristics of Venerable Master Hsin Yun will also be discussed. Comparative in-depth interview will be an auxiliary method to analyze the selection of strategic model of development, including following issues: utilization of public relations, preaching via information, fund raising and credibility. It represents the mobility of the organization, and the flexibility and adaptability to the environment. From the perspective of an objective observant, this study seeks to discuss how Fo Guang Shan cultural business develop different aspects of strategic practice based on tradition but assisted by modernity, to present it through systematic and academic way.