惲敬精研經、史，旁涉諸子，而後折衷六經，其學由博反約。主張「因事立體，順時適用」等文體論，提出「本末條貫」、「理實氣充」、「自然天成」等創作理論，及「調和醇肆」的風格主張。長於辭賦、駢體，尤以古文見稱，風格雄爽精健，不同於桐城派柔澹清婉的文風，有「姚（鼐）、惲（敬）派分」之說，對於陽湖派文風之塑立，具有相當貢獻。本文試由惲敬之文學思想、文體觀念、創作理論、風格主張，以及作用影響等面向，以探索其文章學之特色與價值。

Yun Jing was a master of traditional Chinese classics (jing) and history as well as philosophical works of various schools. However, in his later years, he focused his study to that of the Six Classics. He proposed the essay theory of establishing a system according to the nature of things and applying such a system according to the changing times. In addition, he introduced essay creation theories such as continuity between major and minor ideas, solid reason and ample qi, and natural forms. He also put forward the essay style “harmonic mixture of mellow wine.” Yun was skilled in writing fu (rhapsodies) and parallel prose and was especially famous for his classic literary style. Differing from the soft and gentle writing style of the Tongcheng School, Yun’s writing style was bold and strong. Thus, the schools to which Yao Nai and Yun adhered were said to have diverged. Yun contributed considerably to the stylistic development of the Yang Hu School. In this study, we explored the characteristics and value of Yun’s essay theory from various aspects, such as literary thought, concepts of literary genres, creation theories, proposed writing style, and effects on the future generations.