郭松棻的〈寫作〉與〈論寫作〉是兩篇看似相仿，實則意旨不同的作品。爬梳這兩篇作品的不同特質，將有助於對郭松棻「寫作」特質的進一步認識。〈寫作〉通過寫作者不斷寫也不斷刪稿的徒勞工作，展現作品「缺席」的特質。〈論寫作〉描繪讀者詮釋對作品的「錯置」，展現作品生生不息，永遠有話待說的創造威力。這兩篇作品都是對「寫作」的斟酌，一篇針對「不斷寫」的作品，另一篇則是作品的「總是寫錯」。透過不合意的作品，它們一再回返到寫作的困難，因為寫作是溝通的不斷受阻，它迫使人對使用的語言展開考察。這種由再三思考語言所導致的找不到語言、不斷改又不斷寫的寫作歷程正是語言嘗試蛻變為文學的時刻，亦即作品的誕生時刻。 Guo Songfen is considered one of the leading writers in Taiwan's literary modernism. This thesis focuses on the research of his two famous works, ＂Writing＂ and ＂About Writing＂. The two pieces of writing show apparently similar, but in fact different intentions. As the two pieces are distinct in nature, they help readers understand Guo's writing idea better. ＂Writing＂ presents a quality of ＂absence＂ through a fruitless writing process that keeps the writer writing and rewriting. ＂About Writing＂ describes the displacement resulted from interpretations among readers, suggesting that a work is immanent and has a creative puissance for the talk (between readers and author) to constantly continue. Both of the two works articulate ＂writing＂: one keeps writing, while the other keeps making mistakes. Through an untimely work, we can observe the difficulty of writing: writing itself showcases the communication constantly blocked. It forces us to examine our own language. Paying attention to what we write is the moment when language metamorphoses into literature, and it is the moment when a work is born.