馮友蘭最早在三〇年代以《中國哲學史》上下冊成名，中日戰爭時期則以《貞元六書》確立在學術界的地位。今人對馮友蘭的討論，或聚焦於其思想史的書寫，或著重《新理學》一書所提出的哲學體系。然而，雖以哲學史家、思想家留名後世，作為一位民初知識份子，馮友蘭亦對清末至民初的中西文化問題提出見解，並特別著有《新事論》一書討論此論題。不同於清末至民初關於中西文化論爭的各種主張－由精神、物質的體用討論，到雖由物質轉向精神，但仍著眼於中西孰優孰劣的二元爭論－基於其哲學架構，馮友蘭提出知類的文化觀，視中西文化差異為類型的差異，使之由殊相提升到共相的層次。馮友蘭並宣稱他「不承認所謂民族性」，一反隨十九世紀末政治民族主義思潮而起、以民族性解釋中西文化差異之風氣。否認民族性的目的，本文論證，在於解消中西文化差異的問題。從討論馮友蘭的文化觀切入，本文將耙梳他如何在其哲學體系的基礎上提出知類的概念，而後又進一步發展為民族性的否認，以及清末民初文化論爭之解消。最末，也從當代視角發想，評述並反省馮友蘭此一方面思想之貢獻與不足

Having obtained reputation for his two-volume A History of Chinese Philosophy, Feng Youlan enters the roll of significant thinkers by virtue of the publication of Six Works of the Zhenyuan Series during the Second Sino-Japanese War. Studies in Feng nowadays are either focalized on his historiagraphy of thought or on the philisophical system formulated in New Neo-Confucianism. A thinker and a historian of philosophy, Feng also responded critcially to the debate revolving around culture at the turn from the late Qing Empire to the Republic in On Things: A New Approach. Turning apart from his contemporaries immersed in the substance-use relation between the spiritual and the material or the simple opposition between a Chinese culture and a Western one, Feng argues that cultures should be understood in terms of types and that the difference between Chinese and Western cultures is of a typological matter which requires the horizon to be lifted from the paricular up to the universal. Feng even claims to ＂denunciate so-called nationalities＂ in a gesture resistant against the nineteenth-century atmosphere in which nationalities were often referred to in explications of cultural differences. It is out of the purpose of resolving the problems concerning the difference between Chinese and Western cultures that Feng raises such a denunciation. This article investigates Feng's view on culture by examining how he conceptualizes an understanding in terms of types on the basis of his studies in philosophy, and how such a view developes into a denuciation of nationalities and hence a dissolution of the debate about Chinese and Western cultures. From the contempory point of view, this article also briefly evaluates this aspect of Feng's thought, numerating its merits and flaws