現代臺灣佛教的五大本山分別由星雲法師、聖嚴法師、惟覺法師、證嚴法師以及心道法師在二十世紀後期創立。除了惟覺,其餘四位都深受太虛法師或印順法師的影響。印順於國共內戰時期從大陸來到臺灣。早年在內地時,印順法師遍覽三藏佛教經典,發現早期佛教的重要性。而後,他提出人間佛教的理念,此理念與太虛所提稍有不同。印順法師注重原始佛教的純正、初期大乘佛教的行持和思想,還有後期大乘的唯識與如來藏思想。其後,他成為了臺灣佛教的領袖人物。我們應該留意,印順法師受到原始佛教和大乘佛教兩者的影響甚鉅,我認為其中最大的影響是來自於《雜阿含經》以及《相應部》。最後,我討論了臺灣佛教的幾點特徵,例如女性在僧眾人數比例上占多數的情況以及修行方法的新發展。
In the present there are five main Buddhist mountain monasteries in Taiwan, those are established by Ven. Master Hsing Yun, Ven. Sheng Yan, Ven. Wei Chueh and Ven. Hsin Tao, in late 20^(th) century. Except Ven. Wei Chueh, all these monks were influenced by Ven. Master Taixu or Ven. Master Yinshun. Ven. Yinshun came from China to Taiwan during the civil war between the Communist Party and the Nationalist Party after the Second World War. While a youth in mainland China he had read the Tripitaka, the complete Buddhist canon, and he come to recognize the importance of Early Buddhism. We can suspect that he came to know this and declared the idea that Buddhism should be activity among human beings. This idea was a little different from that of Ven. Taixu. It is said that Ven. Yinshun valued the purity of early Buddhism, the practice and thought of early Mahayana Buddhism, and the consciousness only and Tathagatagarbha thought of late Mahayana Buddhism. He became a leader of Taiwanese Buddhism. We should know that he was influenced by the ideas of both Early Buddhism and Mahayana Buddhism, and if we were to say what was his greatest influencing factor, it was probably the Samyukta Agama. At the end of the this paper, I indicate several characteristics of Taiwanese Buddhism. Those are that nuns outnumber monks and that they made new developments in terms of practices which were accepted.