Abstract: Lin Shu， a scholar living in the late Qing Dynasty， developed his unique Chinese ancient prose theory. He advocated the combination between“solemn and proper connotation”and“stringent form”， appreciated“artistic conception”， and took the entertainment role of literature into consideration while emphasizing its political enlightenment. Although there were a number of conflicts about historical values of Chinese ancient prose theory between Lin Shu and the May Forth literati， the controversy of “elegance” actually reflected their traditional Chinese culture complex.