元代史学家揭斯的历史学说包括发展学说和历史编纂理论两个方面。在历史发展学说方面 ,他有唯物主义思想但不彻底 ;奉行“不敢必乎天”而“志于道”的命运观 ;坚持“变化消息 ,与时皆极”的发展观。在历史编纂理论方面 ,重视历史垂训功能 ;谨守直笔书法 ;致力于史意 ;首倡史家之心术。揭氏理应在中国史学史上占有一定地位 The historical theory of Yuan Dynasty historian Jie Zesi includes two aspects: development theory and historical compilation theory. In the theory of historical development, he has the materialist ideology but not thoroughness; he pursues the fate outlook of “not dare to heaven” and “is willing to follow the Tao.” He insists on the concept of development of “changing news and seeing the best of times”. In the history of compilation theory, emphasis on the history of the function of training; to keep straight pen calligraphy; commitment to the historical significance; first advocate the heart of the historian. Jie’s theory should occupy a certain place in the history of Chinese history