Life and death as one As the reforms gather momentum they are bringing four main changes to the industry: larger corporate enterprises, modernization of facilities and services, transparency of fee scales, and landscaping of memorial grounds. But as some academics have pointed out, death is a solemn matter, and funeral reform needs to go beyond the external trappings of convenience and appearance.
雖然殯葬改革來勢洶洶，號稱「四化」的企業化、現代化、透明化、公園化令人耳目一新，但也有學者指出，死亡是人生莊嚴的終結，殯葬改革不能只顧形式、方便與美觀這些外在條件。