儘管《中國文化宣言》是由四位先生簽署，但執筆者為唐君毅先生。藉由分析這篇重要的宣言，本論文突顯了唐先生對中國文化的宗教性的理解，在論述這問題的過程中，可看出唐先生論述的三個特點：第一，其見解是有曲折的思辨過程在其中，表現了哲學性思維的本質；第二，他論述中國文化之精神，用中西比較，又求其會通的作法。第三，並非要重複傳統中國文化，毋寧說是要強調中國文化未來的發展。所以，我將闡明唐先生的這篇宣言中有關儒學宗教性的部分。這將給中國文化一個創新的見解：在界定宗教精神與道德倫理上，儒學發展出一種以天人合一為基礎的道德觀。

Although “The Manifesto of Chinese Culture” was signed by four authors, it was written by Tang Chun-i. In analyzing this important document, my paper starts with a highlight of three major characteristics of Tang’s position concerning Chinese culture. First, it is academically defended by means of philosophical arguments. Second, it is backed up in terms of an open dialogue with Western culture. Third, it does not signify a repetition of the tradition of Chinese culture, but rather an emphasis on its future development. Then I will elucidate Tang’s thesis that Confucianism is religious in character. This will give rise to an innovative understanding of Chinese culture: in identifying religious spirit and morality, Confucianism develops a view of mortality on the basis of the harmony between Heaven and man.