Abstract：Through an analysis of the various annotations and different views about Lao Tse in the Song and the Yuan dynasties, when the theory of Lao Tse developed to a climax, this paper maintains that the integration of Confucianism and Taoism is an important feature of the development of the theory of Lao Tse in the Song and the Yan dynasties. Studying the views of Wang Anshi and Du Daojian, we can find that the theory of Lao Tse and Confucianism, Confucianism and Taoism in the Song and the Yan dynasties became much more closely interrelated, which demonstrates that such fusion is an inevitable historical tendency.
