Folk customs is part of culture formed in humans’ daily life, customs, feelings and belief. Both the individual’s life and community’s existence take folk customs as their internal meaning and explicit activity form. It cultivates the social conformance, enhances the national identity, and reinforces the national spirit. It can span time and space and continue to exist. This is the inheritance and stability of folk customs. The paper makes a comparative analysis between the funeral cultures in Dainong Area in Vietnam and Southeast Gui, looking for the similarities and differences, and their cultural connotation from perspectives of anthropology, ethnology, folklore and religion.%民俗是依附人民的生活、习惯、情感与信仰而产生的文化，人类个体的人生与共同体的存在都是以民俗为内在的意义与外显的活动形式。民俗培育了社会的一致性，增强了民族的认同，强化了民族精神。民俗往往可以跨越时空、超越国境而保存延续下去，这就是民俗的传承性与稳定性。本文以越南北方岱侬地区与中国桂东南地区民间传统丧葬习俗相比较，探讨两地丧葬文化的异同，以及其中所蕴藏的人类学、民族学、民俗学、宗教学社会文化渊源内涵。
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