此文在资料梳理的基础上,首先从剧本、声韵、穿戴规制到表演体系的核心特征等诸方面论述京剧与昆曲的关系;其次论述昆曲对作为“角儿身上的艺术”而存在的京剧,也即对京剧艺人从艺与演出实践存在的影响;最后将阐释京剧对昆曲“为什么继承”以及“继承了什么”两个问题。本文的结论是:京剧对昆曲的继承是体现并深契中国戏曲表演体系的深层规律的继承。 Based on the data combing, this article first discusses the relationship between Peking opera and Kunqu opera in terms of script, rhyme, dressing regulation and the core characteristics of the performance system. Secondly, it expounds the existence of Kunqu opera as the “art of corner children” Beijing opera, that is, the influence of Beijing opera artists on performance and performance of art; finally, it explains the two issues of Beijing opera about Kunqu opera, “why inherit” and “what is inherited”. The conclusion of this paper is that the inheritance of Kunqu opera by Peking Opera is the inheritance of the deep laws of Chinese opera performance system.