傳統學術的最高境界是「止於至善」，知識的追求，最終要回歸生命境界的至善至美，而非僅純粹理性、智識的滿足。但民初以來，受西方「為知識而知識」的觀念影響，學術屬性從「成德」向「求知」換軌。本文在此一背景下，探析錢穆「學術」理念。就內容而言，分為兩個層次：第一個層次，是呈顯錢穆「學以成德」的主張，他認為學術之要義在提高生命的境界，而非僅掌握知識的密度，因此治學方法固不排除邏輯論證，但更重虛心潛翫，應會通「分殊」的知識，發明內心之「理一」，而非如西式化的大學，將學者渾全的人格，放置入分系分科的體制內。第二個層次，是探析錢穆學術理念背後的時代關懷。從縱向溯源宋代理學與佛、道的互補，以及緣此而產生的近似宗教性格。再由橫向方面，探討宗教在西方社會所扮演的角色，而後指出，錢穆之所以反對將學術化為不帶價值訴求的、客觀的知識，並非僅因其文化保守者的立場，更大的深心微識在於：中西文化難以完全嵌合。就論述策略而言，本文就錢穆與王國維、胡適、夏承濤等人，對同一主題所呈現的觀點反差，凸顯其學術理念。並以西方學者愛因斯坦（Einstein）、黑格爾（Hegel）、韋伯（Weber）等人的相關論述，試對錢穆學術理念之得失，提出批判反省。以期能在現有研究之外，開闢新視野。

The highest standard of traditional scholarship is “good”（善）. The purpose of knowledge is to promote human morality.But Since the early years of the Republic of China, affected by the Western concept of “WEI ZHI SHI ER ZHI SHI”,academic characteristics from “CHENG DE” to “QIU ZHI”. This is the background of this paper. In terms of content, this article contained two aspects: Firstly, presented Qian, Mu’s(錢穆) Concept of “XUE YI CHENG DE” , he believed that the academic significance was wisdom rather than accumulation of knowledge, thus the method of scholarship did not rule out logic, but paid more attention to “XU XIN”(虛心) and “QIAN WAN”（潛翫）. Unlike Western-style universities, divided scholars into various disciplines. Secondly, to explore the reasons for formation of Qian Mu’s concept of “XUE SHU”. This source can be traced back from LI XUE(理學) in SONG dynasty which absorbed Buddhism and thus have religious characteristics. Then this paper also explored the role of religion in Western societies. Integrated above, this paper thought the reason why Qian Mu advocated the concept for “XUE YI CHENG DE” was different cultures between Chinese and Western. In the writing strategy, by means of different views between Qian, Mu’s and HU, SHI（胡適）and XIA, CHENG-TAO (夏承 濤)on the same theme to highlight Qian’s ideas. In addition, the paper referred to the views of Einstein and Hegel and Weber to review Qian’s concept. Expect to present a new perspective.