The system of Sino - Vietnamese elements plays an important role in forming the Vietnamese in general and the temporary Vietnamese in particular because it acounts for more than 70% of Vietnamese vocabulary, so the study of this linguistic element system is very significant to get a better understanding for Vietnamese. The historical - comparative method for this linguistic element system includes internal restoration, chronology, explanation on culture and history. With these tactics of the historical - comparative method, the Sino - Vietnamese element system is restored internally for the aim of learning the physical, phonetic, meaning aspects of each elements on both diachronic and synchronic sides. The topography of the Sino - Vietnamese elements is etymologised to original characters and researched on their expressing values. Pronunciation sound of the Sino - Vietnamese elements is researched in the process of self-movement with existence of various phonetic systems such as Sino - Vietnamese pre-phonetics, Sino - Vietnamese phonetics, and Vietnamese-based edited phonetics. The meaning aspect is researched from the movement, creativity, and vitality of Vietnamese, and the tactic of chronology aims at the explanation for existence of Sino - Vietnamese elements associated with certain historical landmarks. The historical and cultural imprints in the Sino - Vietnamese elements will be studied by the tactic of explanation on history and culture