化教育思想为教育理论的观点来源于冯契先生“两化”思想的启发。教育思想与教育理论具有内在联系，教育理论是系统化的教育思想。《学记》之所以能成为中国近代学者理解和接受西方教育理论的“中转站”，是因为《学记》本身具有能被转化的理论潜质。化《学记》为师范教育必要之书乃至教育（学）专著的过程，就是《学记》教育思想被纳入教育学的版图中被教育学化的过程。对化《学记》教育思想为教育理论的反思，是一种基于构建中国教育学话语体系的双重学术自觉。它既要求教育史学者真诚地检讨用教育学框架来研究《学记》教育思想的“中话西说”，又要求教育史学者形成引领中国教育学话语体系的自我意识。化《学记》教育思想的学术工作，就是要实现古代教育文本与当代语境的对接，沟通中国古代教育传统与现代教育传统，为中国教育学探寻一条基于传统命脉的学术道路。

The view that educational ideology is educational theory is inspired by Feng Qi’s thought of “two aspects”. There is an internal connection between educational thought and educational theory, which is a systematic educational thought. XueJibecame a “transit station” for modern Chinese scholars to understand and accept western educational theories, because it has the theoretical potential to be transformed. The process of transforming XueJi into a necessary book of normal education and even a monograph of education is the process in which the educational thoughts of XueJi are brought into the domain of pedagogy. Our reflection on transforming the educational thought of XueJi into educational theory is a double academic consciousness based on the construction of Chinese educational discourse system. It not only requires the educational historian to sincerely review the “Chinese language expressed in the West” to study the educational thought of XueJi with the pedagogical framework, but also requires the educational historian to form the self-consciousness leading the educational discourse system of China. The academic work of the educational thought of XueJi is to realize the docking between ancient educational texts and contemporary contexts, to communicate the ancient and modern educational traditions of China, and to explore an academic path based on the traditional lifeline for Chinese pedagogy.