乾嘉時期的戴震等清儒從「肯定人欲」、「以利為善」等角度來重新詮釋傳統儒學的「義利之辨」，使得儒學能通過道德實踐而再次貼近經驗現實面，更藉此改造走向迂滯、流於空談的理學。晚清嚴復等學者繼承這些觀點並推導出「善功」思想以及「己利、共利」並存等思維，使得儒學能合於逐漸走向功利主義的中國社會。不過這些理論能否有效落實在經驗世界？重視實踐、肯定功利等思想是否會因清末政治社會局勢而遭遇阻礙？相信這也是清儒擔心並試圖解決的難題。 小說可剖示一時代的社會橫切面而具有史料參考價值，故筆者結合文學和思想兩個領域，以《官場現形記》為主要考察對象，配合清中葉到末期的儒學發展，論述晚清人士在面對世道混亂、西潮拍岸之際，對道德價值觀和儒學理論之間的界線取捨，藉此呈現晚清儒學在發展和落實上的困境。

Tai Chen who lived in Ch’ien-lung and Chia-Ch’ing Eras and other Confucian thinkers in the Qing dynasty wanted to use “Affirmation of Human Desire”and“Utilitarianism is good”equal angle to reinterpret “ the debate over justice and benefit” derived from traditional Confucianism.On the one hand,it made Confucian academic close to the reality of experience again through moral practice.On the other hand,they made use of it to reform and gradually trended to the dogmatic philosophy of stagnation and empty talking.Meanwhile,Yan Fu who lived in the late Qing dynasty and other scholar inherited Tai Chen and Jiaoxun’s point of view and summarized the view of “Good Deed”.What's more,they also concluded an ideal where “Self-Interest” coexists with “Publc Interest”.In a word,they hoped Confucianism can more suited to the Chinese society which was gradually moving towards Utilitarianism in the late Qing dynasty.From it,we can see that “The modernization of Confucianism is an issue that scholars attach importance to after the mid-Qing dynasty.But,can this theory be applied to empirical society?Whether attaching importance to the idea of “Affirming Utilitarianism”and “Practice” will be hindered by the politics and social situation in the late Qing dynasty?I believe it also is a difficult problem which Confucian scholars worried about and attempted to solve in the Qing dynasty. A noval can demonstrate the cross-section of society in an age,even it has reference value which acts as historical materials. So the paper attempts to combine literature and thought, makes a careful study of “The Revelation of the officials True Features”, cooperates with the development which is from the mid-Qing dynasty to the late Qing dynasty and demonstrates the persons who lived in the late Qing dynasty accept or reject the boundary between moral valus and Confuction theory when they faced the circumstances where the society was in chaos and western civilization got involved. The paper is in order to present the dilemma of development and implementation in the late Qing dynasty.