《史記》是明清敘事評點的重要文本，歸有光、方苞二人，是明清《史記》評點中重要的學術座標。他們不僅手批《史記》，各自從中提煉文學理論，其書還成為古文家重要的學文取徑。清代歸有光《史記》評本共有十多種流傳於世，而方苞的評本卻是長時間透過文人間口說手傳，未能窺其全豹。王拯偶得望溪《史記》評本，合併《史記》震川評點，加上己說，撰成《歸方評點史記合筆》。本文以王拯《歸方評點史記合筆》為對象，比較歸有光、方苞、王拯三人評點之異同，釐清王拯《史記》評點的特色。完成此論文，除能獲得王拯《史記》評點的特徵外，更能梳理桐城派文論從歸有光、方苞到王拯文學理論的薪傳脈絡，補充明清文論，以及《史記》文學批評內涵。

Shiji was an important commentary text in the Ming Dynasty and Qing Dynasty. Gui Youguang, and Fang Bao were important authors. In the Qing dynasty, Wang Zheng reorganized and commented on the commentary on Shiji, and added his own interpretation to merge into a book. This study used this book as a text to compare the differences between the three comments and clarify the characteristics of Wang Zheng's Shiji commentary. Completion of this thesis can obtain the characteristics of Wang Zheng's Shiji commentary, and also obtain the literary theory inheritance system from Gui Youguang, Fang Bao to Wang Zheng.