Abstract:This article is going to study the modern academic achievement of the study of the theory of Tao in the Laotzu through the reflection of the opinions suggested by professor Yuan Bao-xin and Wu Ru-jun.Both of them had discussed the other modern scholars' opinions about the Laotzu theory of Tao,among them are including Mou Zong-san,Tang Jun-yi,Fang Dong-mei,Chen Kang.The main problem comes about is focused on what on purpose the concept of Tao was suggested by Laotzu.Following this problem are some interpretational conflicts such as the way Laotzu get his understanding of the Tao and the contents in the Theory of Tao are not able to deduce to each other.The propose an interpretational system to resolve these problems through the analysis of the basic philosophical problem by telling that all the conflicts were based on confuse of different philosophical problems.There are actually two kinds of philosophical problems going on in the way of thinking inside the Laotzu theory of Tao.First,through the intellectual ability of speculative Laotzu discussed the theory of being via the concept of Tao telling its abstract characteristic.Second,through the intellectual ability of intuition Laotzu discussed the theory of value via the concept of Tao telling the ultimate principle of value and the way to cultivate oneself and the perfect personality.These two kinds of philosophical thinking are independently proceed they can not deduce to each other,but among themselves the theoretical connection is tightly.Accordingly,in the reflection of the methodology of Chinese philosophy,the paper suggests that in the modern study of the Laotzu philosophy and the other Chinese philosophy the philosophical problem of the Ontology should be separated into two parts: one is the theory of being,the other is the theory of value.Then,many interpretational conflicts will be canceled reasonably.