本文乃是針對清人趙翼在《二十二史劄記》中，有「呂武不當並稱」一說，提出不同的觀點與見解。趙翼在該文中，直指武后大屠李唐宗室，其惡為古今未有，但對呂后的作為卻有偏袒之意。認為呂后在惠帝死後，所圖只為漢室長治久安之策，至於大封諸呂為王，趙翼也僅以私心短見視之。筆者雖同意二者實不當並稱，但所持觀點恰與趙翼相左。筆者認為武后之惡，世所共見，但未必古今未有，如呂后屠殺劉姓宗室趙王如意等人，以及對待戚夫人的手段。況且呂后任用外戚干政，掌握南北軍，造成有漢一代外戚為患之禍，其惡恐更甚武后，但武后之聖明，卻是呂后所望塵莫及。本文即是從此一觀點出發，來探討武后掌權時期的政治思維與政治操作手腕，期使讀者能更明確的了解二者不當並稱的另一面向。

This paper is to propose a different viewpoint on the remark of "the Empress Lu (241 B.C.-180 B.C.) and the Empress Wu Ze-Tian (625-705) were not equally matched", which was made by Zhao Yi (1727-1814) in Notes of the Twenty-Two Histories. Zhao Yi indicated that the Empress Wu's slaughtering the royal clan of the Tang Dynasty was unprecedentedly atrocious. Instead, a partiality was shown for the Empress Lu, who was devoted to a long-term stability of the Han Dynasty after the Emperor Hui died. Even Empress Lu's creating feudal princes among the Lus was briefly commented only from the view of her selfishness and political myopia. Having agreement on that the Empress Lu and the Empress Wu were not equally matched, the author will provide an alternative reasoning other than Zhao's. The atrocities of Empress Wu, which were historically recognized, were not necessarily unprecedented because the Empress Lu also killed the royal clan of the Han Dynasty, like Ru-yi, the Prince of Zhao. The Empress Lu was probably even more atrocious than the Empress Wu, regarding the way she mistreated the Emperor's concubine, Qi, in addition to the political intervention by the Lus, who controlled over the North and the South military, the aftermath of which the Han Dynasty suffered from throughout the entire reign. However, the Empress Lu was far less sagacious than the Empress Wu. Starting from these observations, this paper is to explore the Empress Wu's political philosophy and administrative politics during her reign, so that the meaning of "the Empress Lu and the Empress Wu were not equally matched" could be more clearly understood from an opposite aspect.