在碑学发展过程中，书论中常常提及并探讨带有帖学内涵的晋唐书法，但是这一现 象还未受到学界的广泛关注。本文拟梳理两个问题，第一个问题是阮元与康有为晋唐观 念的差异性，第二个问题是阮元与康有为晋唐观念的同一性，并以此推演碑派书家如何 利用帖学来巩固碑学地位。本文选择晋唐书法的帖学内涵这一研究视角，关注潜隐在碑 学理论中的帖学形象。通过对这一特殊现象的研究，发现碑学理论家援帖入碑的理论模 式，即通过将帖学书家纳入碑学取法脉络的方式达到发扬碑学的目的。 学界一般认为，碑学理论的发展主要是以阮元的“南北二论”、包世臣的《艺舟双 楫》以及康有为的《广艺舟双楫》来完成的，他们通过观点阐发、理论构建实现了碑学 在清代后期的中兴。阮元和康有为的理论著述代表了碑学理论的滥觞与成熟，他们之间 的晋唐观念产生了矛盾，即阮元选择尊唐卑晋，康有为选择尊晋卑唐。通过研究他们的 理论，可以理清晋唐观念在碑学理论发展不同阶段的变化。文章分为三个部分进行阐释: 一、阮元与康有为理论生成的时代背景及其晋唐观念的抵牾。二、阮元与康有为晋唐观 念的外在差异与内在统一。三、晋唐书法的帖学内涵及碑学理论建构对这一内涵的利用， 此章节借鉴了碑学实践研究中碑帖结合的相关学说，使用援帖入碑这一理论来阐释碑学 理论模式。另外，本文在附录中梳理了阮元、康有为与包世臣对唐代书法的论述并进行 了分类整理。通过晋唐观念这一条暗线也可以佐证碑学理论取法二王以上、追溯笔法源 头的核心思想，并看到其对碑帖融合理论与实践发展的指导意义。

In the process of the development of stele study, the calligraphy of Jin Dynasty and Tang Dynasty with postal connotations was often mentioned and explored in calligraphy theories, but it has not yet received much attention from the academic community. This paper intends to sort out two issues, the first of which is the difference between Ruan Yuan's and Kang Youwei's conceptions of Jin Dynasty and Tang Dynasty, and the second is the homogeneity of Ruan Yuan's and Kang Youwei's conceptions of Jin Dynasty and Tang Dynasty, and in this way, to deduce how the Stele Theory theorists utilized the Model Calligraphy in order to consolidate the status of the Stele Theory. This paper chooses the research perspective of the Model Calligraphy of the concepts of Jin Dynasty and Tang Dynasty concerned about the image of the Model Calligraphy hidden in the Stele Theory. By studying this particular phenomenon, it is possible to detect the theoretical pattern of the Stele Theory theorists developing the Stele Theory with the help of the Model Calligraphy. That is to say, through the Model Calligraphy into the Stele Theory to take the learning of the way to achieve the purpose of the development of the Stele Theory. It is generally recognized in the academic community that the development of the Stele Theory was mainly accomplished by Ruan Yuan's "Two Theories of the North School and the South School", Bao Shichen's "Double Pedals for the Boat of Art" and Kang Youwei's "Extension of Double Pedals for the Boat of Art", which realized the revival of the stele study in the late Qing Dynasty through the elaboration of their viewpoints and the construction of their theories. The theoretical writings of Ruan Yuan and Kang Youwei represent the origin and maturity of the Stele Theory, their concepts of Jin Dynasty and Tang Dynasty created a contradiction that Ruan Yuan chose to respect Tang Dynasty and mean Jin Dynasty, whereas Kang Youwei chose to respect Jin Dynasty and mean Tang Dynasty. By studying their theories, it is possible to sort out the changes in the concepts of Jin Dynasty and Tang Dynasty at different stages of the development of the Stele Theory. The article is divided into three parts to explain: Part 1, Ruan Yuan and Kang Youwei's theory generation in the context of the era and its contradictions between the concepts of Jin Dynasty and Tang Dynasty. Part 2, external Differences and Internal Unity in the concepts of Jin Dynasty and Tang Dynasty of Ruan Yuan and Kang Youwei. Part 3, the Model Calligraphy Connotation of the concepts of Jin Dynasty and Tang Dynasty and the utilization of this connotation by the Stele Theory, this section draws on the relevant doctrines of the combination of the Stele Theory and the Model Calligraphy in the study of stele practice. In addition, this paper compiles and categorizes the discourses of Ruan Yuan, Kang Youwei and Bao Shichen on the calligraphy of the Tang Dynasty in the appendix. Through the Jin Dynasty and Tang Dynasty concepts, it is possible to sort out the core ideas of the Stele Theory of studying calligraphy before Wang Xizhi and Wang Xianzhi and tracing the origin of the thchnique of writing calligraphy and practical development of combination of Stele Theory and Model Calligraphy can be seen.