本文章試論西夏佛教之系統性。近數十年西夏佛教研究有了新進展，但集中在個別文獻之研究，並尚無對西夏整體討論。筆者文章在其人對於西夏佛教文獻瞭解基礎上，提出幾個關於西夏佛教體系的假設。第一，漢傳宗派判教不適合描述西夏漢傳佛教；第二，西夏佛教存在著幾個「信仰體系」，其中最主要是所謂的華嚴信仰。西夏華嚴信仰與漢傳佛教中的華嚴宗不全同；第三，西夏華嚴信仰之義理來源非在中原佛教，而在遼代所謂圓教內。第四，西夏華嚴信仰與西夏皇室佛教有密切關係；第五，西夏存在著官方和民間的佛教體系，而華嚴信仰屬於官方佛教體系之內。

The paper is an attempt to analyze certain peculiarities of the Sinitic Buddhism as it is represented by several texts discovered in Khara—Khoto. The author suggests that in the Tangut State there existed a specific denomination of Buddhism, associated with the Huayan teaching of the late Tang. This doctrine, provisionally identified as the «perfect teaching» constituted the core of the official Buddhism in the Tangut state and was associated with imperial Buddhist cult. This also suggests, that the Huayan teaching in the Tangut state existed in a form different from the Huayan tradition of the Tang dynasty. The Huayan teaching in the Tangut state apprantly provided a framework for the unversal synthesis, which incorporated various traditions, including the «Chan contemplation» and probably Buddhist esoterism.