Natsume Soseki is a world-renowned modern Japanese writer，but it is little known that he is also the pioneer and forerunner of comparative literature in Japan and even in the world. His Literary Theory is his representative work as a scholar and also a model of comparative literature. The book not only used the interdisciplinary research methodology of comparative literature，including psychology，sociology and painting，etc.，into the investigation and discussion of literature，but also made an extensive use of the parallel research methodology，showing the advanced concept of comparative literature and the vision of world literature. The idea of Literature Theory not only penetrated into his own literary creation，but also influenced the formation of some modern Chinese writers’ literary ideas and theories such as Zhou Zuoren and Cheng Fangwu.