從整體來看，方東美的哲學目標可一言以蔽之，即要建立理想性的人類文化。在他看來，近代以後的西方人依據「價值中立」的「科學」，來「把哲學的基礎，宗教的基礎，藝術的基礎，倫理學的基礎，這些牆腳一齊都挖掉了」。他們把世界分成兩種——具有量的特性的真相和質的特性的假相，認為前者是人類可以了解的而後者則是一種主觀的幻想而已。但是，正因為這樣，故而西方人在「徬徨無主」之中，陷入虛無主義。這「不是悲劇，而是鬧劇」。因此，我們必須在特別講究價值的中國哲學裏尋找出路。其實，這種觀念及主張是從梁漱溟、熊十力以來幾乎所有現代新儒家學者所共同持有的哲學理想，可以說是他們存在的理由。方東美先提出老莊的核心，並說明其如何形成系統。在他看來，對老子最重要的乃是作為「無上範疇」的「真實存在實體」——道即為「自發的精神力量」這一點。由此，老子的哲學體系以第一和第二、第三十八章為中心而再編，通過道體和道用，道相和道徵等概念來重建為本體論和價值論及政治思想。這種方法也應用在莊子哲學。由於莊子的哲學思想是一種要完成「絕對自由精神」即「真實平等的自由」，所以方東美把它詮釋成如下：不固執最高境界而廣泛接受現象界的所有境界，依照「本質相對性原理」而給那些境界賦予同等的價值和意義，但不約束於任何一個而完成逍遙的。總之，方東美的老莊觀可以歸結為「在生生的道和德之顯現」。但是，對方東美哲學工作的評價則批判性的比較多。我們有必要好好檢討它。

In comprehensive perspective, the purpose of Fang Dong- Mei's philosophy is to build an ideal culture of human being. From his point of view, since modern ages, the Westerner whose thought was based on “value-neutral science”, have “destroyed and torn up foundations of philosophy, religion, arts and ethics”. They divided the world into “real appearance” which has quantitative and physical characteristics and “illusional appearance” which has qualitative and metaphysical characteristics. They consider that the former is something human being can understand, but the latter is mere subjective illusion. Nonetheless, due to this division and misconception, the Westerner become “wandering about not knowing what to do” and fall into nihilism. “It is not just tragedy but disturbance”. Therefore, the solution has to be found in Oriental philosophy which lays a point on “value”. In fact, such opinion and notion are the common factors of almost all modern Neo-Confucianists since Liang Shu-Ming and Xiong Shi-li, and can be said as the reason of their existence. Fang Dong-Mei, firstly, presents the main subjects of Lao-tzu and Chuang-tzu, then explains the types of system they develop into. In his view, the core concept of Lao-tzu is that “supreme class”, “the true substance of existence”:"Tao" is “voluntary mental ability”. Therefore, the philosophy of Lao-tzu is reorganized focusing on chapter 1, 2, and 38, and the theory of essence of original substance, the theory of value and his political ideology are reconstructed through his concepts of “Taoti”, “Taoyong”, “Taoxiang” and “Taozheng”. This method applies to Chuang-tzu. As his philosophy is a kind of system which aims to achieve “absolute free spirit”, in other words “true freedom of equality”, it does not adhere to the highest level and extends itself into all levels in the phenomenal world. So Chuang-tzu's philosophy can be interpreted as the one grants equal meaning and value to all the levels according to “principle of dealing with essence” and the one accomplish unrestricted “XiaoYao (going rambling, happy excursion)”. In conclusion, Fang Dong-Mei's Lao-Chuang can be defined as “the Way and the Virtue which are full of life”. However, Fang’s philosophical work bears quite a lot of criticisms. These are the ones to be looked in.