「理念學校」（ideal school）一詞，是因應臺灣的教育改革活動，為了凝聚民間教育改革力量而產生的。本文無意針對教育、學校之形式多所著墨，唯就此所謂「理念」一詞，嘗試運用中國哲學的話語展開思考，並疏通其根源，透顯其背後隱含的脈絡，以為理念學校之多元性發展提供一參考點。 理者，理序、條理。念者，心之所發。心之所發，一應於理，無所染執，故稱「理念」。換而言之，「理念」的「理」，隱含著本體論的意義；「念」，則關聯實踐的意義。通貫本體與實踐，即所謂「理念」。這裡肯定了吾心與天理的內在同一性。此種同一性，是一種肯定，但也不是說本質上便得呈現此同一性，而是要歷經一辯證的實踐過程。學習的意義，亦在喚醒學者此內在的同一性，並開啟其實踐之動力。本文的研究目的，在藉由民國初年熊十力對教育現代化過程中的種種反省，將此理解及脈絡放到現代教育的語境中，促其產生對話的可能。

The term “ideal schools” is a result of the educational reforms and a cause to summon up the forces of non-governmental educational reforms. This paper deals exclusively with the term “ideal” in an attempt to think about “idea” (“li nian”) in terms of Chinese philosophy, sort out its origins and reveal its background context, to offer a reference point for the pluralistic development of “ideal schools” “Li” refers or order, and “nian” points to the emanation of the mind; therefore, “li nian” (idea) means that the emanation of the mind follows some kind of order. In other words, “li” has ontological meaning, while “nian” has practical meaning, so that “idea” is a sort of ontological practice. Here the internal oneness between one’s mind and the order of heaven is confirmed. However, this internal oneness is confirmed not essentially but rather through a dialectical process of practice. The meaning of learning is to invoke the internal oneness in the students and unlock their drive to practice. This article is meant to create a dialogue between Hsiung Shin-li's reflections on the modernization of education and the context of modern education.