中文摘要：

作为20世纪中国佛教界的巨擘，太虚与印顺二位大师在对待大乘佛学的态度上，既有相似之处。也有不同地方。在大乘佛教人间化的道路上，太虚提出了“人生佛教”，印顺在台则推广“人间佛教”。然而在对待中印大乘佛教的判教上，二家观点不一。对于印度大乘佛学，太虚平等看待中观与瑜伽，以有宗统摄大乘教义，而印顺则偏爱中观；对于中国大乘佛学，太虚提倡八宗平等、性相融通，而印顺对中国如来藏系佛学多持批判态度，判其为真常唯心。太虚、印顺的大乘佛学思想乃至人间佛教的推广对两岸佛教关系有着一定的影响，对此，我们应该客观地进行评价。

英文摘要：

As Buddhist giants in the 20th century, Tai Xu and Yin Shun both carried forward the teachings of Buddhism in the Mahayana world. Tai Xu proposed ＂Life Buddhism＂ whereas Yin Shun promoted ＂Humanistic Buddhism＂ in Taiwan. but in the treatment of Indian and Chinese Mahayana Buddhism, they were not in agreement. As regards Indian Mahayana Buddhism, Tai Xu treated Madhyamika and Yogaeara in an equal way, and used Yogaeara to govern Mahayana tenets, while Yin Shun preferred Madhyamika. And regarding Chinese Mahayana Buddhism, Tai Xu advocated equality and integration among eight sects, while Yin Shun was skeptical about Chinese Tathagatagarbha Buddhism as perpetual true idealism. Since there exist some influences of their thought about Mahayana Buddhism and Humanistic Buddhism on the cross-straits Buddhist relations, we should make objective evaluation accordingly.