本文由兩部分進行王充與朱熹的鬼神觀比較，第一部份由鬼神觀的背景、目的，及鬼神妖存在問題中，發現王充與朱熹的鬼神觀因相似的多元宗教背景，而有相似反迷信的目的，在思想方面也因同樣立基於先秦魂魄與鬼神的概念詮釋範疇，而有相似的鬼神觀基調。然存異的時代背景與哲學發展，亦使王充與朱熹有不同的鬼神論述對象，而在目的與鬼神觀內容中，顯出王充明辨的態度與朱熹兼容立場的不同。第二部分試由中國哲學史中具相當豐富內容之王充與朱熹鬼神觀，歸結出鬼神觀作為中國哲學之一獨立議題，需含攝形上學問題、宗教信仰觀點，以及社會教化三者，藉此三大元素也有助於進一步審思王充與朱熹鬼神觀之異同及評價，王充與朱熹皆以各自之形上學思想論述作為形上學議題的鬼神，並回應當時的宗教信仰，欲以理論替代迷信思維，並寓以教化為重的意涵於其中。然就迷信與教化方面而言，王充偏向消極層面，以否定途徑端正教化，而朱熹則傾向積極層面，以具目的性的方式實行化育。

This paper consists of two parts for a comparison between Wang Chong's and Zhu Xi's notions of Kuei-Shen. The first part is an investigation from the background and purpose of the notion of Kuei-Shen, and also from the problem of the existence of Kuei-Shen, to indicate the similarities between Wang Chong and Zhu Xi in their anti-religious aims, and to point out how they share similar notions of Kuei-Shen because of the shared interpretative categories of Hun-Po and Kuei-Shen in Pre-Qin period. Kuei-shen However, due to different philosophical developments in different times, Wang Chong and Zhu Xi have different objects in their theories of Kuei-Shen, which can be seen in Wang Chong's prudence and Zhu Xi's toleration. The second part is an investigation from Wang Chong's and Zhu Xi's notions of Kuei-Shen in the historical context of Chinese philosophy, to set the notion of Kuei-Shen as an independent issue in Chinese philosophy, including metaphysical, religious, and normative perspectives, so as to examine the similarities and differences between the two. Both of them take Kuei-Shen to be a metaphysical issue in their own metaphysical system in responding to the religions of the time, intending to replace superstition by theories with some educative and normative significance. But there is a difference: Wang Chong is more negative towards education, whereas Zhu Xi is more positive.