在哲學層面，孫子兵學深受老子思想的影響，其中互動脈絡亟須釐清，始能完整呈現理論建構的歷程，而以當代科學方法而論，其歷程雖不盡然相同，然理論結構有其規範要項，因此本文循演繹邏輯的思維程序，分析老子與孫子的理論結構，展現其思想體系，從本體認加、思維邏輯、體系結構、認識方法、論述過程、政治應用、兵學運用等各個層面，研究其相互融通的方法與意涵，進而審視理論在文化發展中的價值與定位；唯有循此途徑，以證明思維結構之規律性，實為融通的根本，促使哲學得以延續其命脈，理論與知識的結構得以擴展，人類的不同文化問得以相互融合，世界文明始能溝通、互助與和諧。

　　　　　With regard to the aspect of philosophy, Sun Tzu's Military Science was deeply influenced by Taoism. The interaction between two has to be clarified so that process of the theoretical construction can thus completely be manifested. As to the methodology of sciences, though their evolutions are not quite the Same, their theoretical constructions have their own specific routes and items. There fore, this article is based on the thinking procedure of the deductive logic to analyze the theoretical construction of La Tzu and Sun Tzu, and thus to present their philosophical system including noumenon cognition, thinking logic, system construction, cognitive methods, descriptive process, political application, military application, as well as to study the measures and meanings of their mutual unity, and to further overhaul the value and position of these theories in the cultural development. Only through the process, will the fact that the regularity of philosophical construction is the foundation of unity be manifested. By this, philosophy can continue its course; theories as well as knowledge can expand; various human cultures are able to be integrated; in the end the human civilization can indeed reach the perfection of communication, cooperation, and peace.