在漢學研究中，傳統中華帝國是如何能夠控制幅員廣大的國土與人民是一個備受關注的議題，而民間信仰一直被認為在這當中扮演著重要的角色，相關的研究也非常多。不過這些研究都把焦點放在神明祭祀與祖先崇拜上，鮮少關注鬼魂崇拜在國家統治中的角色。清代台灣是一個移民社會，祭祀無祀孤魂的有應公廟（無祀祠）是台灣民間信仰的一個重要特色。雖然許多研究者注意到無祀祠與台灣作為移民社會的關係，卻沒有人注意到無祀祠在清代曾經是清廷控制台灣地方社會的諸種措施中的一環。本文旨在指出，清代國家透過將民間的無祀祠祭祀納入國家祭祀制度之中，一方面獲取民間對國家治理績效的認同，一方面建構出大陸與台灣同為一體的意識型態，從而使得無祀祠祭祀成為清代台灣國家控制地方的一種方式。民間信仰不僅只有神明祭祀與祖先崇拜，鬼魂崇拜也是民間信仰體系中重要的一環，對於民間信仰與國家統治之間的關係之討論，也應該關注鬼魂崇拜。

How the traditional Chinese Dynasty can control its large scale land and people is always a significant issue in Sinology. Chinese popular religion is considered as playing an important role in this issue and the relevant researches are abundant. But almost all the relevant researches put their focus on gods worship and ancestor worship, few researches consider the role of ghosts worship. Qing Dynasty Taiwan is a migrant society and therefore orphan ghosts worship is a noticeable feature in popular religion. Although researchers notice the relationship between orphan ghosts worship and the migrant nature of Taiwan society, few of them pay attention to the relationship between ghosts worship and the rule of state. This article tries to point out that the state achieved its control of locality by bringing the ghosts worship into state’s worship system. Through the orphan worship institution, the state won the people’s appreciation on the one hand and constructed the ideology that Taiwan and Mainland belong to one wholeness on the other hand. This article finds that Chinese popular religion is constituted by not only the gods worship and ancestor worship but also ghosts worship. It is worth paying more attention when researchers consider the relationship between popular religion and state.