摘要
清朝將臺灣納入版圖之後，即隨著開發的腳步在各重要城市興建官祀城隍廟，各地也出現不少民祀城隍廟，顯示清代臺灣官方與民間對此一信仰的重視。本文透過方志及官方文書、匾聯及碑文、善書及傳說等材料的分析，指出城隍具有理幽贊明、祛災除患、賞善罰惡等功能，亦為人間官僚體系的反映。國家藉由城隍信仰來貫徹統治權力，控制地方官員與人民，具有神道設教的目的。官員除奉行朝廷祭祀城隍的制度外，也有循吏以之來化民成俗、惕厲自我。民間則以對官員的期待，建構城隍的來歷與形象，並藉此來勸善止惡、伸張正義。這種由城隍信仰所反映國家、官員與民間的互動關係，也提供觀察清代臺灣政治與社會的不同視角。
並列摘要
After governing Taiwan, with the steps of development, Qing Dynasty built official City God Temples in every major city. In addition, many City God Temples built by the ordinary people appeared everywhere. This showed that how important this belief was to both the government and the ordinary people in Qing Taiwan. Through the analysis of local history, official documents, horizontal inscribed boards and antithetical couplets, inscribed texts, morality books, and legends, this essay indicates that City God has the functions of governing the Underworld and this world, eliminating disasters and troubles, praising virtues and punishing vices, and it was also a reflection of bureaucracy. By means of the belief in City God, the nation had the almighty ruling power over local government officials and the ordinary people. This had a purpose of instructing people according to the sacred way. The officials obeyed the system of worshiping City God, and some good officials even used this belief to educate people and to self warning. The commoners constructed the origin and the image of City God from the expectation toward the government officials, and they use the origin and the image of City God to hold justice, to persuade people to do right virtues and to stop evils. The interrelationship among the nation, the officials, and the ordinary people reflected by the belief in City God also provides a different angle to observe Taiwan's political and social situation in Qing Dynasty.