本文係針對藝術中較為精粹的部分--「音樂」來作為論述的歸屬點，由音樂擴散出而涵蓋的各個層面階級，包括認知基礎、社會功能、政制形式、民族思維方式及文字、數字等，做一全面性的思想背景差異的討論，最後歸論於中、西音樂思想異同的探討。而由音樂層面所延伸出來的比較主題，在西方以叔本華（Arthur Schopenhauer）及康德（Immanuel Kant）的音樂哲學思想?探討對象，在中國則主要以《禮記•樂記》為例。

　　　　　The purpose of this treatise presented is to concentrate the discourse on the comparatively essential part of the art-music, from which to every aspect of domain, as the foundation of recognition, the function of society, the forms of political systems, the patterns of peoples' thinking, the use of character and figure etc., the present writer extends a discussion on the differences of the whole background of thought, finally concluding the study of the inconsistency and similarity between Chinese and western musical thought. As for the extended comparative subject from music, the thought of musical philosophy about Arthur Schopenhauer and Immanuel Kant is put forth for debate in the west, and “the Book of Rites: the Book of Music” is set an example for in China.