個人中心學派的創始者C. R. Rogers (1902-1987)在1950年代發展其理論，約於同時，他也知覺到自己身為研究者與治療者的兩難 (O'Hara, 1995)，亦是自己的客觀性與主觀性的掙扎。逐漸地，Rogers放棄了實證主義架構，改採個體經驗的報告，而且其於晚年時的遣辭用句更加地具靈性與直覺(Raskin&Rogers,1995)，故而本文以個人中心學派－以其人性觀與治療者三態度（一致、與條件正向關懷、同理）為主軸，深入探索這些觀念之轉變。同時，本文亦論述個人中心學派與中國文化中之道家與佛教禪宗義理可相互印證之處。 經過深入探討個人中心學派之文獻，它所主張的實現傾向是就本質而論的，且具普遍性，另外，實現傾向可能受阻，卻不會消失。就治療者態度而言，Rogers所闡述的「一致」多了一個「透明」的特徵，他發現一致的態度可獲致與案主在「內在不知名的角落」接觸的境界。「與條件正向關懷」與個體平時不斷的自我檢視有關，而對「同理」，Rogers發展出「超越實體的經驗」的概念，治療者得以全然進入案主的經驗。 個人中心學派的人性觀與治療者三態度確實與道家、佛教禪宗義理有共同點。實現傾向與禪宗的本心、自性、佛性或可相提並論；一致與禪宗的「明心見性」、與條件正向關懷與禪宗的向內觀照、不思善惡、頓悟，和道家的心齋、坐忘的概念相仿，最後，同理就像道家所言之融於客體、通人我、忘坐等概念。個人中心學派與道家、佛教禪宗義理的映照實為初探，需要更多後續研究的探討。

Since the inception of the person-centered approach (PCA) in 1940, Carl R. Rogers (1902-1987) gradually formulated the PCA model of personality, therapeutic, and interpersonal theories in the 1950s. Approximately in the same period, he experienced the dilemma of objectivity of being a scientist against subjectivity of being a therapist (O'Hara, 1995). Through the years, Rogers drove himself away from positivist science and valued personal experiences to validate the PCA theories. His words, besides, became more intuitive and spiritual (Raskin & Rogers, 1995). It is this transformation that this paper sets its foundation on to explore the meaning of human nature and the three therapist attitudes in the PCA. Reflection of the above concepts in the PCA and Taoism as well as Zen Buddhism is also purported to achieve. Regarding the PC A's assumption of human nature, the actualizing tendency is characterized from the essence of human nature. The actualizing tendency universally subsides in all organisms; it might be hindered under unfavorable contexts but it never disappears. With the contemplation of the three therapist attitudes, genuineness adds transparency as another characteristic for a therapist to be genuine. Rogers also found that genuineness could reach the encounter of ”the unknown in (an organism)” of a therapist and a client that leads to understanding (Rogers, 1978, 1979/1980). Unconditional positive regard, as well as the whole being of it, has to do with examining oneself. Rogers developed ”a transcending experience of unity” for a therapist to experience empathic to his/her client (Rogers, 1978, 1979/1980). It is possible that a therapist enters the subjective experiential world of a client completely. This paper supports the report that there exist philosophical commonalities of the PCA, Taoism and Zen Buddhism. The actualizing tendency, in the PCA, arises similar Buddhist concepts such as self-nature and Buddha nature. Genuineness mirrors the belief of Zen Buddhism that an individual could see into his or her own true nature. Unconditional positive regard, likewise, reflects Zen Buddhist concepts of turning inwardly to one's self-nature, value-free, and sudden enlightenment. Also it has commonality with Taoist concepts of ”the feasting of one's mind” and ”sitting and forgetting.” Lastly, empathy reflects Taoist belief that a person and his/her counterpart might become one in terms of mind. After preliminary exploration of reflection of the PCA and Taoism and Zen Buddhism in this paper, more studies are needed for this topic.