This research discusses LiSuan Learning (calendrical-mathematic al studies) during the late Ming and early Qing period from a historiog raphical perspective. It critically examines the meaning of "science" as it appears in previous research and its indiscriminate application, particularly emphasizing the importance of the contemporary episte mological system or the academic-intellectual thought system of that era. First, it critiques research content centered on theory based on the modern academic categories of "astronomy" and "mathematics." It discusses the interpretive problems concerning "li-li" (曆理, calend rical principles) and "li-shu and li-fa" (曆數, 曆法, calendrical mathem atics and calendrical methods), and the research limitations that have resulted from these issues. Second, it critiques the research trend centered on the influx of "Western Learning" (西學, xi-xue) during the late Ming and early Qing period. In particular, it raises problems with interpretations of "Western Learning" and LiSuan Learning cent ered on the court, and calls for concrete discussion of the characteris tics of "Chinese Learning" (中學, zhong-xue), "Western Learning" (西學, xi-xue), and "synthesis/accommodation" (會通, hui-tong). To this end, it poses scholarly questions by interconnecting the critique of "Li Learning(理學)", the emergence of "Practical Learning" (實學, shi-xue), and the influx of "Western Learning" (西學, xi-xue), which are characteristics of the contemporary academic-intellectual thought system. Furthermore, it raises the necessity of discussing late Ming-early Qing LiSuan Learning by interpreting li-li and li-fa within the academic epistemological system of contemporary scholar s based on classical and historical learning (經史學, jing-shi-xue). At the same time, it emphasizes the importance of "dian-zhang syste m" (典章制度, institutional systems and regulations) as an object for understanding the circumstances of the era. As an approach, it discus ses the necessity of "cultural history" as a totality encompassing the politics, society, economy, scholarship, and thought of the period, along with the importance of historical interpretation in discussing LiSuan Learning.