本文目的在比較西田幾多郎與熊十力的思想。文章區分為四個部分：首先我們描述至今京都學派與新儒家的比較現況，以及本論文的入手點的目的。本文希望釐清這兩個不同學派的思惟方向，並討論其所引生的不同問題。在第二節中與第三節中，本文分別沿著實在與作用（體用）來討論，先鋪陳其同一的部分；在第四節總結本文、並討論其間的差異之處，並希望藉此提供幾個可能的點，以進一步比較京都學派與新儒家。 In this paper, I intend to make a comparison between Nishida Kitaro and Xiong Shi-Li. In the first section, I begin with a short description of the present research situation concerning the comparison between the Kyoto School and modern Neo-Confucianism. The topic of this article is also sketched here. My primary purpose is to elucidate the intrinsic nature of these two philosophical directions and to discuss their identities and differences. The second section focuses mainly on the original reality and the third section on the function of reality. I discuss in the concluding section some "different directions" between Nishida and Xiong and attempt to present some issues that can be helpful for a further comparative study or dialogue between the Kyoto School and modern Neo-Confucianism.