本文的目的有三。第一,探討郭象《莊子注》「齊物」思想的認知觀點,對此,筆者分從認知依據、結果、目的、方法四個層面進行闡述。第二,將郭象《莊子注》「齊物」與公孫龍「指物」加以對照,從而指出郭象《莊子注》「齊物」如何轉變公孫龍「指物」的主客二分模式、名實關係,以及此轉變所蘊含的認知意義。第三,釐清郭象《莊子注》認知觀點所產生的主客矛盾、名實脫節等問題,從而以「認識與詮釋」、「認識與存在」兩種角度,反思郭象「齊物」認知觀點的哲學意義。通過本文探討,期能探究郭象《莊子注》對於公孫龍「指物」問題所提出之異於莊子的另一種回應方式,以及魏晉玄學有別於先秦道家的認知思維,從而體現中國哲學認識論因應時代思潮的不同視野。 There are three discusses in this study: First, it discusses the cognitive perspectives of On the Equality of Things from Guo Xiang's “Notes on Zhuangzi”, for which, four aspects of cognitive basis, result, purpose and method are expounded. Second, the On the Equality of Things from Guo Xiang's “Notes on Zhuang Zi” is compared with Gong Sunlong's “Zhiwulun” to point out how the models of Subject-object Di-chotomy and Name and Substance in the latter are changed by the former, as well as the cognitive meanings implied in this change. Third, the problems, such as subject-object contradic-tions and disconnections of Name and Substance that were generated in the cognitive perspectives of Guo Xiang's “Notes on Zhuangzi” are cleared to reflect the philosophical signifi-cances of cognitive perspectives in Guo Xiang's On the Equal-ity of Things from two perspectives of “Understanding and In-terpretation”and “Understanding and Existence”. Through discussions in this study, it is expected to explore another way of responding put forward by Guo Xiang's “Notes on Zhuangzi” for the problems of Gong Sunlong's “Zhiwulun”, which was different from Zhuang Zi, as well as the differences between the cognitive thinking of metaphysics in Wei and Jin Dynasties, and Taoist school in the Pre-Qin period. Thus, dif-ferent outlooks are reflected that epistemology of Chinese phi-losophy were adaptive to the trends of thought.