本文主要的目的是論證出，黑格爾與老子的思維方式是一致的。換言之，也就是以對立統一的思維方式。以此思維來看待事物，當然就有超越獨斷論的視野，並且也不致落入懷疑論的立場。本文的論證工作，主要是以《小羅邏》第80-82節所說的思維三階段來檢驗，老子的思維層次是否以臻至最高的階段。若說黑格爾的思辨理性在此階段看到的是，事物有既對立又統一的二面，那麼換成老子學說的說法就是相反相成的關係。

The main purpose of this paper is to argue that Hegel and Lao-tzu concordantly follow what may be termed the 'unification-of-the-opposites' way of thinking. Viewing things with such a way of thinking, one transcends all forms of dogmatism and also leaves behind skeptical standpoints. I will, in the paper, attend to the three phases of thinking elaborated in sections 80-82 of Hegel's Logic to see whether Lao-tzu's philosophic thinking reaches the highest phase. If in the phase Hegel's speculative reason envisions that things are both opposite and unified, then Lao-tzu's doctrine strikes a similar tune by asserting the relationship of the interdependence of the opposites.