是日本近代哲學之父，他開啟了日本京都學派的哲學格局和走向。熊十力則是中國現代新儒家的締造者，當代新儒家的重要人物（如牟宗三）和哲學精神，也是由他帶領出來的。本文特別選擇奠定兩人哲學系統的第一部重要經典，即《善的研究》和《新唯識論》，來做為比較的文本根據。尤其，從海德格存有論的角度切入，詮釋兩者在現象學存有論方面的可對話性。

This article wants to take a comparative dialogue between Nishida Kitaro and Xiong Shi Li, both of them were the creative philosophers in the early twentieth century. Nishida was the father of modern philosophy in Japan, and he disclosed the style and direction to the Kyoto School. Xiong Shi Li was the creator of modern New-Confucianism, he effected most important students, like Mou Tzung-san, and decided the philosophical spirit to school. Now, we choose two classical texts, "Study of Good" and "New Consciousness", which were the first important articles within their philosophical systems. Especially, I will take a comparative diolouge according to the vision of Heidegger's ontologe, and try to interpret their meanings of phenomenalontology.