辛默爾的文化社會學關於賣淫在現代及未來的看法完全針對「一般的社會與文化關係的脈絡關聯」進行評價的工作。他的剖析是一種 觀念上的澄清，而不是社會結構的實質分析，更不是社會實踐上的具 體建議。這些觀點的澄清從批判貨幣經濟體制，批判男性文化社會體 制，批判有產階級的社會價值秩序和工業社會的文化政策等四個面向 重新思考賣淫的社會功能與其相應的社會規範，確實指陳出賣淫在現 代社會的盤根錯節：經濟競爭、家長支配與一夫一妻婚姻的糾結狀能。
辛默爾認為人們一旦脫離這些脈絡關聯孤立地觀察賣淫，就會陷入以「絕對道德」的判準來衡量它的危險之中，對之做出不理解、淺薄而不公正的判決。因此，在觀念上辛默爾呼籲還給賣淫者一個真正 公道的社會的唯一辦法，就是提高賣淫者的社會地位。最後，藉由他 的「賣淫觀點」釐清在其文化社會學裡闡釋的多重現代性。

Simmel’s sociology of culture on prostitution focuses mainly on the evaluation of ‘the general contextual relevance of society and culture’ in the contemporary era and future. Instead of a substantial analysis of social structure and concrete proposals for social praxis, his analysis refers fundamentally to the clarification of ideas. Beginning from the critiques on the four decisive dimensions: the monetary economic regimes, the social mechanism of masculine culture, social norms of bourgeoisie society and cultural policy of the industrial society, Simmel indicates that the prostitution entangles itself not only with economic competition, but also patriarchy and monogamy in modern society.
Simmel regards that man is apt to make judgment concerning the prostitution from the criteria of ‘absolute moral’, if one observes isolated from these contextual relevances. These judgments could be partially, superficially and lastly unjust. Simmel accordingly advocates the aspect of social function of prostitution and promotes the social status of prostitutes, so that the society could return them their deserved justice. Finally, with Simmel’s perspective of prostitution, this paper also dedicates to elucidate multi-modernity, which has been profoundly analyzed in his sociology of culture.