「紀錄觀點」是公共電視和其他頻道差異化最大的節目，多年來提供本土紀錄片播放的管道，其宗旨為重視多元觀點，但是其主要觀眾群卻有明顯的人口特徵，侷限在具有一定經濟與教育程度的觀眾。本研究主要採用深度訪談法，旨在探究以多元及台灣本土關懷為訴求的節目，觀眾對其解讀的觀點有何不同？是否有接收到節目中社會批判的符碼？研究結果發現，觀眾在收看「紀錄觀點」都採取順從式或協商式的型態接收當中社會批判的符碼，並且在與其他人交流分享過程中產生和其他文本產生水平、垂直的互文關係。 View Point differentiates the most from other commercial programs currently. The program has been the only one channel to broadcast Taiwan local documentaries. Although the primary goal of the program is to present local plural points of view, the viewers are also limited in a very small range. This primary goal of this study is to find out the difference of the reading of the audience and to see if there is certain viewing model when audience watches the program and if the audience receive social critical codes or not. The study shows that audiences adopt preferred and negotiated reading to receive social critical codes in the documentaries. There are also some intertexual relations between the program and other texts. In addition, the study also indicates that obvious demographic characteristics of the audience of View Point indeed results from the different viewing models between the primary audience and the non- primary audience.