本論文研究的是巴塔耶的普遍經濟論，它主要分四部分來探討。它首先從時間的瞬間性和能量的耗費兩個原理出發來說明什麼是普遍經濟。接著說明的是聖世界與俗世界二分的原理，這又可分兩部分來討論。從勞動與消盡的第一組對立可以產生聖俗的區分判隼，一者是勞動的超越性世界，一者是獻祭暴力的內在性世界。從禁忌與越度的第二組對立可以導出聖俗的再次區分，一者是禁忌所管轄的俗世界，一者是人性逾越的歡慶狀態。此外，普遍經濟論可以充分說明各種笑的型態，最終導向對超越的虛無性的笑。最末，本論文從死亡共同體的角度提出一種普遍經濟的友情論。 / This study is to discuss the theory of general economy of Georges Bataille. The argument falls into four parts. First, it accounts for what general economy means by inspecting two principles: that of instant and that of expenditure. Next, the discussion goes to what separates the sacred from the profane world. On the one hand, the profane world is dominated by work and labor which make it transcendent while the sacred immanent world is liberated from within by the representation of sacrificial violence. On the other hand, while the taboo has a command of the profane, human beings achieve and celebrate their sovereignty by transgressing the interdiction. Then, the discussion shows that general economy can have sufficient and satisfactory explanation of the morphology of laughter. Finally, it proposes a new meaning of friendship from the economic view.