Among the research of Chinese Characters, there is a long history of the study of “the six categories of Chinese characters,” also a lot of research achievements have been accumulated from the past. Since the Qing Confucian Dai Zhen put forward the theory of “Four Noumenon and Two Uses,” advocated that the Transformed Cognates and Rebus are as the methods of using characters. The debates have been raised once again among different parties. Among them, the one with the most divergent opinions is the usage of “Transformed Cognates.” At the end of the Qing Dynasty and the beginning of the Republic of China, Mr. Zhang Taiyan made a theory from the perspective of the migrating of language. “The transformed Cognates, means that a new character created by changing the tone or the rhythm of the original character,” said Zhang. He clearly stated” a new character created,” regarded that “Transformed cognates” as a practice of creating new characters due to the transfers of sound. Which has always been seen as an important promoter of the theory. However, the subsequent researchers who also sat at the feet of Zhang have two different understandings and interpretations of “the method of using the character” and “the method of creating a character”. This article attempts to sort out the relevant discussion of Mr. Taiyan’s theory and restore the background of the time that Zhang made it. Also discussing the different interpretation perspectives of Zhang’s Transformed Cognates Theory by subsequent scholars in Taiwan. Finally, propose the author’s observations and conclusions.

《文始》中的初文、准初文是章太炎进行同源系联的起点，是全书的核心概念之一。目前学界对《文始》初文、准初文的来源和性质的研究尚存在一些争议。本文运用定量分析与定性研究相结合的方法，对《文始》初文、准初文的选取原则和来源构成进行了详尽的考察。结果发现510个初文、准初文主要来源于《说文解字》所收录的古文字形体，还有一少部分来自其它古文字材料。明确《文始》初文、准初文的来源构成，不仅有助于初文、准初文性质问题的探讨，也有助于我们客观看待章太炎对古文字材料的处理态度。