This paper explores the aesthetic theory of “Significant Form” proposed by Clive Bell and developed by Roger Fry. Using literature review, theoretical analysis, and comparative research, it examines the origins, core ideas, and development of the theory. The study finds that Bell regarded significant form as the source of aesthetic emotion independent of representation, while Fry further emphasized the expressive function of form and its relationship with emotion. Although the theory has been criticized for overlooking social and historical contexts, it marked an important shift from representational art to formal expression and laid a significant theoretical foundation for modern formalist aesthetics and the development of twentieth-century art.