辦桌是在全球化下臺灣具有之獨特價值，為一代表性的傳統文化與經濟活動。本研究旨在瞭解臺灣辦桌菜單品項於不同時期之演變內涵，於針對熟悉辦桌專家進行深度訪談法和焦點團體法後，發現臺灣辦桌菜單品項會隨著時間推移過程中產生變化。政治生態環境改變及原物料進口政策開放會增加辦桌選用食材之多樣性；因社會地位身份及地域認同導致辦桌重視排場飲食結構發生「主客易位」，注重「菜餚」的變化已取代「吃飯」的快飽單調，且對牛肉禁忌產生鬆動，而食材名稱諧音則會影響被使用機率；國民所得不斷攀升，讓辦桌菜品追隨流行走向精緻化；人工養殖蓬勃發展，使得平價化海鮮和雞肉更加普遍運用於辦桌料理上；低溫配送的發達，讓各地生鮮食材能更迅速及衛生的送達辦桌現場；在養生概念重視的普及，也出現養生料理湯品。而辦桌飲食文化分期依序為光復前後「呷飽」、民國60年代前後「呷好」、民國70～80年代「呷好、呷巧」、民國90年代起「呷健康」。

Banto (banquet profession) is unique to Taiwan with characteristic cultural and economic conventions. The aim of this study is to reveal the development of menu items in banto at different time periods. Banto professionals in-depth interview and focused in groups. Found that Taiwan banto menu items will be generated in the process over time changes. The results showed that changes in politics and open policies of import materials caused various menu items; social status and identities influenced the arrangement of banto to diet structure “subject-object translocation,” focus on “dish” has been replaced by the change “rice” fast full monotonous; the beef taboo was released; homophones of food names would affect the usage rate of the food; menu items have been refined with the raise of income; aquaculture has made seafood and chicken cheaper and more popular in banto; low temperature storage has made food fresh and clean; and healthy soups have been produced for the notion of keeping in good health. In addition, the Taiwanese food culture of banto can be divided chronologically into periods of restoration “eat”, 60s “eat well”, 70s - 80s “eat well, eat cleverly”, and 90s “eat healthfully”.