Abstract: Guo Songtao developed a concept that Chinese culture is fundamental while western culture is incidental through his unique observations based on his personal experiences in the West and his profound criticism on the Chinese autocratic system. This concept was considered different from that of the advocates of the westernization movements as well as to have surpassed his time. This paper aims to reveal the connotations and practical significance of Guo’s political opinions through the analysis of the change of his views on the western politics after he had been to the West as the Chinese ambassador，and more importantly， through the analysis of his reflections on the cause and effect of the feudal system.