军事学领域中的理论与实践既符合唯物主义辩证法的一般性规律，又有其特点。从现实出发，发现明确作战理论的功能与形成作战理论的科学方法是一项十分紧迫的任务；从历史上的经典兵法和作战实例中分析得出作战理论指导战争实践的功能；探究了和平时期形成作战理论的科学方法。

The dialectical relationship between theory and practice is a problem that needs attention and research in all fields. The relationship between theory and practice in military field should comply with both general laws and its own characteristics. Firstly, this paper argues that it is a very urgent task to form contemporary clear doctrine of function and to form the theory in a scientific method. Then it analyzes the functions of operational theory from the classic military writings and war history. Finally it explores the scientific method of contemporary formation of operational theory.