研究者往往認為，竹簡 《老子》較重視實用，多論人君治國治民之道，或僅包含修身與治國兩種內容，很少論及宇宙論與道論。然而，本文的解析指出，郭店竹簡《老子》雖因缺漏不全，不能呈現完整而系統的道論和宇宙論，然而這類思想仍然十分清楚。其中呈現較多有關萬物返歸於道的文字，而較缺乏對道本身以及由道產生萬物的討論。然於道的性質，竹簡所謂「獨立不亥」表示道大無所界限，較為合理，不會如餘本作「獨立不改」強調道的不變易而陷入道的永恆性與動態性之間的對立問題。竹簡《老子》由於受儒家詮釋影響，人事或政治考量會介入有關道或宇宙的文字表述，如「王亦大」、「國中有四大，王居一焉」等語句，突顯了「王」的存在分類地位，混淆了人事與存在。不過，有時儒家的影響亦有助於某些宇宙論文本的純化，如竹簡《老子》甲本「天地之間， 其猷 (猶 ) 橐籥與? 虛而不屈，動而愈出。」一段，減除反對儒家之仁的文字與教人少言的勸誡，反而更純粹保存了其中宇宙論文本，並更清楚突顯了老子動態虛空的空間論。儒家的詮釋對於竹簡《老子》「德」與「觀」等基本概念的影響較大。「德」在其它本子中原是一宇宙論概念; 但在竹簡中「德」僅用於人。至於「觀」在其餘諸本中可由觀萬物之復歸，以至觀身，觀家、觀鄉、觀邦、觀天下，然而在竹簡《老子》中僅有針對諸層人事單位之觀，而無對「身」與「萬物」之觀。「觀」遂成為僅適用於人事之方法，而失去宇宙論意味。郭店竹簡雖屬迄今最早抄本，但既不是唯一抄本，也難說服我以之為最接近原本。一種抄本往往就是一種詮釋，文本 引發思想，且針對文本之思想皆應以文本為據。郭店竹簡《老子》僅只是一出自儒家同情者的抄本，此外，還有其它更多元的抄本。與其讓「接近原本」想法左右我們對某一文本的解讀，不如保持「多元文本」的想法，放開心胸，使每一文本皆能引發思惟，增益思想之豐富。

　　　　　The Guodian Bamboo Texts of Lao Zi, discovered in 1993, though the earliest texts we now possess, do not give support to the idea of a linear development from Kuodian Texts to Silk texts, then from Silk texts to other texts such as those of Wang Bi among others'. I contend the concept of “multiple texts”, in which the copying of texts or the integration of one text in a collection of texts could be thought of as inevitably imbued with interpretations. The Guodian Bamboo Texts of Lao Zi were susceptible to Confucian or pro-Confucian interpretations, by which not only those critiques of Confucian basic concepts such as Ren and Yi were minimized, but also the Taoist ontology and cosmology were thereby affected. Many scholars sustain the position that Guodian Lao Zi were more pragmatically oriented or that they contained only two categories of thought, one about self-cultivation, another about the art of governing, whereas the discourse on Dao and cosmology were neglected. But I demonstrate in this paper that the Guodian texts, though incomplete in themselves, still gave us very clear ideas of a discourse on Tao and a cosmology. In general, the Guodian Lao Zi emphasized more the way by which all things return to Dao, rather than on Tao itself and its process of producing all things. Concerning the attributes of Dao, the emphasis on the “boundlessness” of Dao is more reasonable than other versions of texts such as Wang Bi's and the Silk text Lao Zi, in which we read that Dao is “changeless”, creating thereby a contradictory situation between Dao's eternity and its dynamicity. On the one hand, the Confucian interpretation might put political and human considerations into ontological and cosmological considerations; on the other hand, it could also purify some cosmological texts by dropping some texts criticizing the Confucian concepts of Ren and the sage. The most evident Confucian intervention into The Guodian Lao Tzu could be found in the concepts of Virtue (De) and Retracing View (Guan) The concept of Virtue (De) had lost its cosmological meaning and was reserved merely for describing human virtue. As to the concept of Guan, the retracing regard, which was applied to all things and even Dao itself in other texts, was limited to merely human social affairs and loses its cosmological meaning totally in Guodian's texts.