The achievements made in China in the field of the theory of conjugation for reflecting prisms are outlined which mainly includes 6 theorems, 2 corollaries, over 30 formulae, 4 matric operators, 20 characteristic parameters, a new principle for dassification, and a new system of graphical tabulation for reflecting prisms. As an approach to developing the theory, an imaginary physical model called 'rigid body's kinematics model' has been creatively initiated to simulate the real physical phenomena of both image formation and image motion for reflecting prisms. Such a method of treatment has been successfully making the evolving theory more complete, more systematic, more generalized, and unique as well.