本文簡要敘述「朱陸異同」的爭論思想史脈絡下，其中採取調和立場的李紱所著之《朱子晚年全論》的內容要旨，並探討其中的得失。筆者發現，李紱雖屬「調和朱陸」立場，但他的資料引用以及評論內容相較於前人來說較為詳盡、中肯，而且有獨到的看法。亦即他區分「朱子與陸子之學」與「朱子與陸子互論」下的不同，來考察兩人思想上「可同」的內容。另方面，除了說明李紱的貢獻之外，亦針對《朱子晚年全論》的內容作出評析，點出此書的貢獻及其失誤之處。

Li Fu, a reconciler of ”the similarities and dissimilarities between Zhu and Liu”, elucidates this controversial history in his ”Zhu Zi Wan Nian Quan Lun” (”The Later Zhu Zi”), which I aim to evaluate and criticize. In my opinion, although Li adopts a reconciliatory position, he sets himself apart by his exhaustive quotations and insightful comments. He distinguishes ”the thinkings of Zhu and Liu” from ”the critical exchanges between Zhu and Liu” to scrutinize their compatibility. In addition to the attempt to elucidate Li's contribution, I also evaluate ”Zhu Zi Wan Nian Quan Lun” (”The Later Zhu Zi”) in terms of its contribution and flaws.