Abstract:Hegel is not an objective idealist but a materialist. Materialists in early stage insisted material ontology and developed experience intellectual methodology which was challenged and criticized by Berkeley. Kant denied ontology and put up with critical intellectual methodology on the basis of Hume's materialism. However, Hume's conceptions on the relationship between subject and object as well as the relationship between understanding and reason were isolated. Hegel established the subjectivity of human from the unity of subject and object, thus, with principle of free spirit, verifying and constructing capitalistic philosophical perspectives and speculative dialectics based on reasonable materialism.