Abstract: On the basis of introducing general system theory and method, this paper analyzes the limitation of classic groundwater aquifer system and groundwater flow system in their meaning and content. The concepts of groundwater aquifer system and the groundwater flow system manifest more the integrity and overall view of the system theory, and do not reflect the basic idea and method of the system theory. In view of this, the paper gives a reasonable groundwater system concept which can more conform to general system theory concept, so as to redefine the connotation and research content of groundwater system, therefore enriching and developing the groundwater system theory.