本文从热力学观点论述热力完善度最高的制冷循环只有两个:(1)恒温热源下的逆卡诺循环,(2)变温热源下由两条等熵线与两条与热源无温差的可逆过程线组成的循环,即后人所称的劳伦兹循环。而一切实际循环都是不可逆循环,它的制冷系数不可能等于或超过相同热源温度下的可逆制冷循环。顾雏军所提出的“新型”热力循环(“顾氏循环”)并非新型循环,而是一种没有严格科学定义的模棱两可的含糊说法。文章还指出了“顾氏理论”中关于顾氏循环“比卡诺循环及劳伦兹循环都具有更高的能量利用率”这一违背热力学基本原理的错误论点。 This paper discusses from the viewpoint of thermodynamics there are only two refrigeration cycles with the highest degree of thermal power perfectness: (1) inverse Carnot cycle under constant temperature heat source, (2) two isentropic lines under the variable temperature heat source and two no-temperature difference Reversible process of the line cycle, which is later called Lorenz cycle. However, all the actual cycles are irreversible cycles, and its refrigeration coefficient can not equal or exceed the reversible refrigeration cycle at the same heat source temperature. The “new type” thermodynamic cycle (“Gu’s cycle”) proposed by Gu Chujun is not a new cycle but an ambiguous ambiguity that is not strictly defined by science. The article also points out the wrong argument about Gu’s theory that Gu Bi cycle “Bi-Carnot cycle and Lorentz cycle have higher energy utilization rate”, which violates the basic principles of thermodynamics.