回頭審視臺灣，談論文學理論的，在王夢鷗先生之前，大抵缺乏具有嚴謹邏輯聯繫而成一體系的著作。藉以「理論」性的思維，並且心存中國文學的考量，來思慮「文學」的基本定義與性質，王夢鷗先生的《中國文學理論與實踐》（《文學概論》）與《文藝美學》二書無疑特別引人注目，前者早已為臺灣文學界推崇為「經典」，後者的下篇雖然談論西方自康德以來的美學，王夢鷗先生卻據此形成了自己的一套「語言美學」體系，並且要用這套美學體系來解決「文學的最基本問題」，他將「審美」引入文學理論，在語言／審美的觀照下，將「美感經驗」作為文學理論的核心問題，表現出文學本質界說方面「審美」特徵的突顯。「審美」在此具有活動之「本質」的規範效力，依此基點，王夢鷗先生把語言和心靈的論題引向了對主客體在審美中的互相關係和如何實現審美過程的論述。他以「適性論」（合目的性原理）、「意境論」（假象原理）與「神遊論」（移感與距離原理）三大原理來分析文學審美本質、構成與特性。其中，「意境論」處於三大文藝美學原理的中間鎖鏈環節，可以把「適性論」「神遊論」統一起來，體現審美價值的中心環節，形成王夢鷗文藝美學體系的理論中心。 Examining the discussions of literature theory, generally there are short of exact, logical and systematical writings before Mr. Wang Meng-ou. By the way of ”theoretical” thoughts and the consideration of Chinese literature to consider the basic definition and the character of ”literature”, the two books ”The Theory and Practice of Chinese Literature” (”Literature Introduction”) and ”Esthetics of Literature and Art” by Mr. Wang Meng-ou are undoubtedly spectacular. The former has already esteemed as ”the classics” in the literary world of Taiwan. Although the latter discusses the west aesthetic since Kant, according to this, Mr. Wang Meng-ou has formed his own system of ”language aesthetic”. He wants to use this esthetic system to solve ”the most basic problem of literature”. He leads ”aesthetic” into the theory of literature. Under the attention of language/ aesthetic, he takes ”aesthetic” as the core question of the theory of literature. This also shows the underlines on the characteristic of ”aesthetic” on the definition of literature essence.”Aesthetic” has the standard effect of the movement of ”the essence” in this. According to the basic point, Mr. Wang Meng-ou guides the thesis of language and the spirit to the mutual relations of the main body and object in aesthetic, and also to the discussions of the process of how the aesthetic achieves. He analyzes the esthetic essence, the constitution and the characteristic of literature by using the three principles: ”the suitable theory” (conforming to the principle of purpose), ”the theory of Yijing (意境)” (the principle of illusion) and ”the theory of fugue” (the principle of einfuhlung and distance). Among the three aesthetic principles of literature and art, ”the theory of Yijing (意境)” is the key link which can connect ”the suitable theory” and ”the theory of fugue”. It not only represents the central link of the esthetic value, but also forms Mr. Wang Meng-ou's theory center of esthetic system on literature and art.