方東樹尊宋儒、重義理，故其論漢宋之爭，攻擊漢學家不明大義、昧於事理，誤將考證學視為「目的」，而非僅是治學方法而已。值得注意的是，方東樹同時還是一個桐城派文士，談詩論文，亦為其所長，因此「文章」是他極為重視的一環，也是他評論漢宋之爭的重要依據。本文就是以文章的角度，進入方東樹的文論，分析他到底怎麼看待「文章」這門技藝，並重新省思他對漢宋之爭的解釋與評價

When it comes to the Han-Song Polemic, Fang Dong Shu's emphasis upon the Neo-Confucianism and the value YiLi leads to his criticizing that Han scholars are blind to the heart of the matter and mistake the textual criticism for the ＂end＂ while it should only be considered the means, i.e., an approach. Besides, we should notice that Fang Dong Shu belongs to the literary circle Tong Cheng Pai, a fact testifying to his specialty in literary criticism. Therefore ＂writing＂ is one of his primary concerns and it serves as a criterion regarding the issue of the Han-Song Polemic. This essay intends to tackle his literary idea in terms of his perspective on writing. To him, what does ＂writing＂ designate anyway? By answering this question, his interpretation and evaluation of the Han-Song Polemic will thus be reconsidered