「境界說」美學理論是王國維美學思維自「疲於哲學」轉而「移於文學」的學說抜點。王氏於填詞成功之餘撰寫《人間詞話》，體現批評所依據之普遍性基準，後衍為近半世紀以來中國文學與藝術批評之元理念。此而，「境界說」是王維對中國現代美學與批評最具原創性的貢獻。本文之作，一方面思想就思發生的源頭言王國維美學思想的濫觴，次析論王氏境界說美學的形而上基礎，接著以「洗滌說」略言王氏對亞里斯多德《詩學》學的敕步把握，指出王氏戲曲界說的真正來源，以備日後研討王氏戲曲學理論系統之資。

“Horizontal theory” is the turning point of Wang Kuo-wei’s aesthetic thinking from “tired in philosophy” and thus “being transformed to literal arts”. After the ace in “filing song-tze”, Won Kuo-wei wrote down his critical work Comment on the tze of the human world, the universal criterion for his criticism----Horizontal Theory is not only as the universal criterion for his criticism but also been taken as the metaphysical idea for the modern Chinese literature and art criticism. The main parts of this study is on the first understanding of Wang Kuo-wei to Aristole’s “Poetics”. The begining of Wang’s study on science of theatre art started form the composition of ‘tze for human world’ and its criticism; while we can point out that his science of Chinese theatre art has his roots on Aristotle’s Poetics as: 1.To judge the real drama and the real ‘siging theatre’ according to dialectic discourse between narrative mode and mimesis. 2.Wang’s definition of ‘drama in wholly signification’ is to represent a story with speech, movement and singing medium, this is a definition according to the theatre elements as in the first chapter of Poetics. 3.The citation of Katharsis theory as the telos of tragedy and as the telos of Ethics.