全球化的邏列之演化，科技幾乎主宰了人類的生活，而人類除了理性科技外，更需要感性之文化的獨特性，前者是人類平實而為人知的，後者則是隱藏著人類未知的文化特色；在科技普及的時代，人類為了提升生活品質而突破硬體，亦帶動了軟體產業的蓬勃，使文化正開啟了科技全所未有的新契機。
在文化帶來了無限的可能與商機，各國紛紛提出文化創意產業來鞏固自己國家的特色，已區別每個國家的文化差異，避免被強國或鄰近國家給同化，藉此振興該國的經濟。同樣在台灣及紐西蘭等國，都同屬南島語系文化，經過東西方殖民政權統治下，帶來不同的文化獨特性的衝擊，產生文化上的差異化，而在多元文化中如何將排它性文化形成融合，找到該國的文化特徵，並將國家文化對外發揚特色，達到文化創意產業的目標，然而，本研究企圖協助設計師開發文創商品所建構的設計模式之目的。
以往中西方哲學解構與結構人、事、時、地、物及現象等理論，在現代化的研究裏過於理論，總是與實務有段鴻溝差距，無法解決設計師對文化解構與結構的等問題徵結，如此，常帶給設計師運用過多的個人經驗在暗箱裡決策方法，無法有清楚合理解釋，更帶來更多的模糊矛盾的狀況，對於設計師往往在構思設計時遇其瓶頸，讓設計與開發無法更順利及有效率，精確掌握文化精髓並融入商品中。
透過文獻分析符號學、形而上學、文化三層說、倒三角形文化空間、禪宗美學等文獻，皆對文化的實際感受而誠實回饋，不同於本模式老子哲學，能依文化在時間變化軸中，對文化有不同面向的認知差異，並帶給文化多元的見解。所以，本研究提出文化虛實學理論，導入哲學與數理的方法運用虛與實概念解構與結構文化元素，執行複變數、模糊理論、結構變異及色彩評價等設計文化創意商品。
最後，透過案例的設計成果，有效的開發南島語系的紐西蘭與台灣二國家之文創商品，達到理論落實實務的案例，將商品成功進入市場銷售，並透過商品展演能讓該國民眾以尊重、理解、接受與欣賞等態度看待文化。因此，證明本研究有效帶來文化、商業、教育、社會與國家等基礎貢獻。

With the development of globalization, science and technology have almost dominated human life. Besides rational science and technology, mankind needs emotional cultural uniqueness even more. The former is known to mankind in a straightforward way, while the latter is hidden with cultural features unknown to mankind. In the era of popularization of science and technology, humans have made breakthrough in hardware to improve life quality, which led to the flourishing development of the software industry, make the culture create the unprecedented opportunity for the advancement of technology.
As culture has brought unlimited possibility and business opportunities, the countries propose the cultural and creative industry to strengthen the distinctive feature of their own, to distinguish the cultural differences of every country, and to avoid assimilation of powerful countries and neighbor countries, thereby revitalize the economy of that country. In countries affected by Austronesian culture, such as Taiwan and New Zealand, the rules by the Eastern and Western colonial powers caused impact of different cultural uniqueness, which led to cultural differences. It’s important to figure out the way to integrate exclusive cultures into diverse cultures in order to identify the cultural features of the country, promote the country’s culture to others and realize the goal of the cultural and creative industry. Therefore, the purpose of the study is to provide a culture-based creative product design method for designers.
The old concepts of both Chinese and Western philosophies concerning deconstruction of construction of people, matters, time, places, objects and phenomena appear to be overly theoretical in terms of modern research. There are always some gaps between the concept and practice, which cannot solve the crucial problems that designers encounter when deconstructing and constructing the culture. As a result, designers use excessive personal experiences of making black box decisions, and cannot give clear and reasonable explanation, which will lead to more obscure and conflicting situations. Designers often encounter bottlenecks when conceiving a design and cannot design and develop more smoothly and efficiently, making it difficult to precisely grasp the cultural essence and incorporated it into products.
The design model for the present study is based on national and international literature that analyzed symbolism, metaphysics, three layered culture, reverse-triangular cultural space, Zen aesthetics, etc., and honest feedback based on the actual feeling towards the culture. The difference of Laozi’s philosophy in this model, can contribute to the different cognition of the culture in various aspects in the time axis, and provide diverse views of the culture. Therefore, this study proposed the theory of “Cultural Realism and Virtualism” by introducing philosophical and mathematical methods and applying the concept of ‘virtualism’ and ‘realism’ to deconstruct and construct cultural elements and implement the design of cultural and creative products such as complex variable, fuzzy theory, structure variation and color evaluation.
Finally, through the result of the design of case, Culture-based Creative Products developed from Austronesian language from New Zealand and Taiwan, fulfilled the purpose that the theory has been realized in practice, and the products successfully entered the markets, allowing Taiwanese to respect, understand, accept and appreciate the culture through product exhibition. Therefore, this study is proved to be able to make fundamental contributions to culture, business, education, society and country effectively.

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