With the increasing demands for the reform of basic education, teacher professional development is getting more and more attention. It is widely recognized that traditional teaching as "Jiao Shu Jiang" had so much disadvantages and shortcomings and tried to change the mode of experience accumulating. The establish of teacher as a profession gave the direction. But there are still two kinds of voices. On the one hand, many teachers learn and accumulate the teaching experiences, pursuit the effect of teaching through the repeating method, evaluate the level of professional development by the amount of experience. On the other hand, professional development requires teachers to go beyond the experience, to achieve the development by the theory consciousness. However, many teachers oppose the theory for the useless of facing the practice. It is worth studying about how to choose and balance between theory and experience in teacher professional development.In this study, based on the theory of practical philosophy, the researcher traces the original meaning of theory, and mentions the theory, as a way of life, is the involvement and reflection of practice. Under the influence of the modern society, theory has lost its high status, and practice has become the process of accumulating experience. Facing the practical social life, theory and practice have the relation of the authentic one. Educational theory and educational practice cannot be parted away.The researcher sorted the forms and characteristics of the experience, pointed out that experience exist everywhere and all human knowledge is derived from experience. To some extent, this confirms the status and function of experience. The occurrence of the experience guide the teachers understanding the things around them, but it only stop at the level of fact. The teaching of empirical approach can only repeat the method, and for its limitations of unable to achieve the universality, it will never support the teacher professional development.As the theoretic form of practice, it continues to ask the practice itself. The transcendence of theory supports teacher professional development, but this doesn’t deny and ignore the status and function of experience. Teachers cannot do without experience, but to achieve teacher professional development, to go beyond experience, the teachers need theory. The transcendence of theory support teacher professional development.