太极拳是我们祖先在长期的生活实践中创造和逐渐发展起来的一种优秀拳种，它既是养生术，又属上乘武功，现不但广泛流传于我国城乡，而且传遍世界．那么，它的理论依据在那？又有何锻炼价值呢？这是摆在我们面前的课题，本文就此问题作如下论述． Taijiquan is a kind of excellent boxing that our ancestors created and developed gradually in the long-term life practice. It is both a regimen and a martial arts skill. It is not only widely circulated in urban and rural areas of our country, but also spread all over the world. So, its theoretical basis in that? What is the value of exercise? This is a topic before us. This article discusses the issue as follows.