戴震之「理欲」說是中國學術史上廣泛引用以評論宋明理學的哲學觀點。本文將對戴震之理欲說詳加評析，另試圖釐清戴震對宋明理學之理解是否妥當等等問題，最後指出戴震思想與宋明理學之間的聯繫。

Dai Zhen’s docrtrine of heavenly principles and human desires is a philosophical perspective generally applied in the commentary on Sung-Ming Confucianism. This paper intends carefully examine Dai Zhen’s doctrine, show whether Dai Zhen’s understanding about Sung-Ming Confucianism is legitimate or not, and finally draw the connection between Dai Zhen’s thought and Sung0Ming Confucianism.