《玉海》与《文献通考》在著录实录时著录方式多有不同。本文从类目设置、著录条目、条目组织形式等方面对两者进行了详细的对比分析,认为造成两书差异的原因,在于两者对实录的认识和编撰理念不同。 “Yuhai” and “literature examination” in recording tales recorded when there are many different ways. This article makes a detailed contrastive analysis of the two from the aspects of category setting, bibliographic entries and entry organization forms, and concludes that the difference between the two books lies in the difference between the two in their understanding of compilation and the concept of compilation.