在與明清歷史演義虛實論爭相關的討論中，有不少說法是從「現象」、「客觀」的「選材依據」層面去界定「虛」、「實」的概念及內涵，其所達成的共識乃在於以人物、事件是否於史有據，作為定義「真實」與「虛構」的標準。然若選擇由此一角度定義虛實的意涵，則容易忽略了「虛」、「實」在主觀精神層面之審美性情的感發作用與價值判斷之理念追求的意識體現。故本文欲嘗試由主觀的精神意識層面切入，以價值判斷與審美意識的指涉為思考點，提出從「借事明義的實錄精神」與「事膺理／情真的虛構美學」兩個方向，來詮釋「虛」、「實」概念的內蘊意涵。而據此所得「實錄」與「虛構」之意涵，則不再只是受限於事實與形式技巧之現象層面的「虛／假」、「實／真」規範，而有了突破於歷史記載的事實層次，揭示了「藝術真實」所體現之「情理」之「真」的深層意涵。

In view of the forewords, notes, and viewpoints in research discourse of Ming-Ching historical fiction / novels and the theory on fact or fiction, understanding of these concepts and their content are often limited by ”common sense” definitions that demarcate based on the ”selection criteria” of ”phenomenon” or ”objectivity.” The consensus at which it arrives is based on whether the characters and events indeed happened in history as the standard for defining ”reality” and ”fiction.” However, using this angle to determine and orient standards for the ”fiction” genre can overlook the inspiration of aesthetics on the subjective spiritual level, and the conscious realization of pursuit of value judgments. Thus, this article want to by using the angle of subjective spiritual aspects to cut into, from the value judgments and the aesthetic sense of perspective to reflect on, interpret the meaning of fictional and real. So, the meaning of fictional and real is no longer just limited by the level of the fact and the form, but with breakthrough in the level of historical records, reveal the deep meaning of ”the truth” in ”Rational” and ”Emotional”.