劉知幾的史學思想以實錄直書為核心，疑古惑經、批判聖人、質疑名教，卻又堅持人倫是非的標準，這些鮮明的特點實為晉唐之間學術發展和文化動向的呈現與結晶。本文從四個方面對劉氏史學思想的意義與其所以然進行探討：一、義例論的特質，說明劉知幾在方法論上的淵源；二、對「名教」的批判與堅持，顯示其史學價值論的真義；三、「史識」說與實錄史學的關涉，探討其史學的理想；四、實錄史學的時代背景，以追溯漢唐之間史學理想轉變的過程與原因。綜合這些線索，可以清楚呈現此一史學脈動在文化史上的意義。扼要言之，處在經學精華已竭的時代，劉氏對經術中王道治平的宏圖、人倫精微的探究並無所知，因而與漢晉史學頗有隔閡；他考證雖粗，卻長於名理，具有歷史記載發展進化的眼光。他堅持史官「善惡直書」的實錄精神，意欲憑藉歷史記載扶持人倫，故而非對世俗名教的諱飾之風有所檢討不可，〈疑古〉、〈惑經〉兩文可說是實錄史學的拔本塞原之論。近人推許為具有科學精神，其實不如說他反映出當時一種特殊的儒家人文理想。至於輕視通史，忽略制度，求諸人事而不論天人之際，亦皆與此種歷史理念有關。

Liu Zhiji (661-721) wrote the first work on Chinese historiography, Shitong. With a new idea of the merits of various forms of historical writing, Liu had confidence in dealing with the origin and development of historiography. He criticized Shangshu, Chunqiu and other Confucian classics for the records in them were not as truthful and complete as were those in the recent historical works. He also strongly challenged rule of concealing the parent’s or emperor’s errors as secrets depended on the teachings of Zhougong and Confucius. Although he doubted the ancient records, classics and sages, his purpose was to uphold justice and morals of the world. The main principles of human relationships he advocated all came from Confucianism. His historical thought was based essentially on the traditional knowledge of classical learning and on norms of politics in medieval period. He was primarily a Confucian scholar and humanist historian, rather than a scientific historian.