The comprehension and exploration of the concept of “Chinese Substance and Western Function” is a problem that has confused modern China since the turn of the twentieth century. Some historians have published a few discourses about this question, but for some well-known reasons, these discourses are inevitably superficial. Besides, the dogmatist methodology has fouled any penetrating research and has limited the achievement. The writer will investigate this issue with reference to the discourses of modern historians.