英文摘要:A lot of sacrifices were prepared in the ceremony and particular paper money was burned as an offering to the spirit. We could find out that the stamped Images on the paper money have specific styles and patterns. There are various kinds of styles and each style has many different patterns. Each pattern could be seen as an engraving. Consequently, those Images with highly artistic connotations and appreciative values are part of the folk popular arts. First, we clarify and construct the research structure by means of the literature surveys and review some related studies. Next, The related data will be collected and investigated from the area of Miau-Li (苗栗) Junan(竹南), Tainan (臺南), etc. By categorizing the data obtained, the fundamental database is established. Finally, the analytic method of “iconology” will be applied to analyze modling expression of images, constituent rules, and ornamental elements, and then explore symbolic meaning of paper money, the cultural signs and the spirit of folk religion. This project has accomplished the data collection and analysis of paper money, and try to establish essential information relating to religious culture of paper money in Taiwan. The following is four conclusions of the study: I. The paper money can be classified into two types: “with tinsel” and “without tinsel” by its entire forming and the user. Then according to the uses and meanings of the paper money, it can be sorted into gold papers, silver papers, would-be gold and silver papers and others. The differences of paper money in style, name and using way are varied because of regional customs. II. There are two elements of constituting the whole image of paper money: Image and word. Image is divided into nine types: pictures of gods, spirits, people, animal, plant, implements, nature, geometry, and characters. Word has two functions: usage identification and content description. III. There are many specialties and attributions of paper money users. According to these specialties and attributions, images of paper money are formed into meaningful symbols by using the mode of symbolizing and transforming shape, meaning and sound of visible or invisible objects. The inner meanings of spirit and humanity of the paper money reflect the cultural life of common people, including the worldview of Han-race, the worship of religious belief, the psychology of pursuing good fortune and shunning calamity, and the folk esthetic sense. IV. The Image of the paper money has not only the antique style but also unique beauty. These images are not only used as references for the visual designers but also could achieve the goal of conserving Taiwan cultural property. The paper money is indeed a treasure of visual design in Taiwan.