本文嘗試從今本<老子>中「道」的生成論、本體論以及其由「道」轉入人事應用的三個方面，來考察<太一生水>中所論及的「水生」觀、「青昏其名」的本體論以及其從「道」轉入人事應用層面等三個論題。首先，<太一生水>以「太一」作為創生的本體根源，其創生的終點乃是「成歲」；<老子>則以「道」為宇宙生成的始源本根。並且<太一生水>是以「水」為主要的創生媒介與生成元素，其生成關係是屬於「母子相生」；<老子>則是以「氣」作為化生萬物的重要條件，是「由母生子」的直線生成關係。經過詳細考察，吾人可以說「太一」與「道」兩者之間有著密不可分的關係，「太一」可能即是「道」別名或異稱。同時，<太一生水>一文中展現出「託名」的義理性質，似乎與戰國晚期到秦漢之間盛行的「黃老思想」中的部分內容有些類似。可能受到「黃老思想」的影響，進而表現出以「天道」論「人事」，並且注重「託名」的思想特色。<太一生水>雖然被歸屬於道家思想的出土文獻，但並非全然都能與<老子>的義理思想一致吻合。<太一生水>有其獨特的「水生」觀，其對「道」的描述雖極盡近似<老子>，但在將「道」轉入人事應用上亦有其側出相異之處。

This paper will discuss the similarities and differences between "Taiyi sheng shui" and LaoZi in three different aspects, which are cosmology, ontology, and the application of Dao to human and political affairs together with the problem of names. "Taiyi sheng shui" takes Taiyi as the noumenon which generated the year, while LaoZi think of Dao as what created everything in the universe. Besides, "Taiyi sheng shui" takes water as an important assistant to function the complex course of generation, but the course in LaoZi is a much simpler one. After a detailed analysis, we think Taiyi and Dao are very much alike, and Tai yi perhaps is one of many different names of Dao that were called by people during the period of the Warring States. In the mean time, "Taiyi sheng shui" showes a kind of idea of people relying on names to succeed, which is so different from LaoZi. Furthermore, the idea of relying on names in "Taiyi sheng shui" is a little bit similar to the concept from HuangLao. Therefore, We think HuangLao might make a influence on "Taiyi sheng shui". In conclusion, there are both some similarities and some differences between "Taiyi sheng shui" and LaoZi in these three aspects although they were classified in Daoists together. However, "Taiyi sheng shui" has an unique cosmology which involves water. The description of Dao in it was quite similar to that of LaoZi, while the application of Dao to human and political affairs together with the problem of names is even closer to the concept from HuangLao.