英文摘要:This thesis attempts to discuss the development of Longhua Shigong Altar around Yuanli in Miaoli, especially Hwang’s Longhua Shigong Altar. In Taiwan, the execution of funeral ritual is not only limited by Taoists in Taoism and Monks in Buddhism, but also by various folklore sects. Take Longhua Shigong Altar for example, one of folklore sects, it performs a religious ceremony for the deceased. This can be dated backed to the government of Jia Chaang and Daw Guann in Ching Dynasty. People who hoist the ceremony are called as Shigong, even as Taoist. In reality, there is no altar originated from Taoism in Yuanli. Therefore, it is necessary to clarify the relation between Taoism and folklore sects. First of all, the thesis compares funeral ritual among Taoism, Buddhism and folklore religions, particularly in Vegetarian Sect and Longhua Shigong Altar. By doing so, it helps us realize the correlation of Longhua Vegetarian Sect and Yuanli’s Longhua Shigong Altar. Both of them have similar funeral rituals and adopt the same book, Longhua Rituals. In addition, the discussion further focuses on the demarcation of Taoist and Shigong because they are used alternatively. It is inappropriate to call Shigong as Taoist. The reason is that Shigong does not belong to Taoism, not to mention as Taoist.