傳世本《關尹子》是一本偽書，乃為學界共識;而其思想，歷來研究者亦多稱駁雜。儘管如此，書中所呈現之思想是否有其體系亦未可知，而成為一個值得討論的問題。本文的寫作目的即在:第一、透過對該書之「形而上學」的論述，說明書中所載內容乃有一思想體系可言。換言之，該書雖係偽作，但作偽者卻非任意拼湊文字，而是有意識的將某種思想建構在書中。第二、在論述的過程中辨析其「形而上學」之思想來源，並進一步說明其思想體系之建構方式。研究結果發現:第一、進一步分析其「形而上學」的形成，可以發現書中思想雖不完備，但己有體系可言。第二、其思想來源除《老子》、《莊子》等先秦道家外，尚有後世思想如陰陽家、後世道家、道教及佛教等。其建構思想體系的模式，乃是以《老》、《莊》思想為基本結構，並採用其他思想來補充、解釋此一架構，以完成其思想體系。

It is generally accepted by the academic circle that scripture Guanyinzih” is an apocrypha and the philosophical thinking of the book itself has always been considered heterogeneous by researchers. And this IS why it IS an issue worth discussing whether the thinking of the book IS systematic. This research intends to discuss the metaphysics philosophy of the work m the first place and make it clear that there is an ideological system m the book-in other words, although the work itself is an apocrypha, it is not a random arrangement of words; instead, it has some kind of thinking system. Secondly, the metaphysics philosophy are explored to analyze the origin of the thinking contained m the book. There is also an explanation on how its ideological system IS constructed. The findings of the research are as follows. Firstly, III analyzing the formation of the metaphysics philosophy in the work, it IS found that despite a lack of a complete philosophical system in the work, there is a rudimentary structure in the work. Secondly, the work is inspired by pre-Cin Taoist thinking, such as Laozih and Zhuangzih, as well as Yingyang School, Taoism, and Buddhism. The work's ideological system IS mainly based on Laozih and Zhuangzih thinking and supplemented by other philosophical schools.