本文引入一个新的热力学函数，利用低温热力学系统在等温等压过程中焓和吉布斯函数的改变量的实验数据模拟出该函数随温度的变化曲线，将实验模拟结果外推到绝对零度时，无需引入附加假设直接获得能斯特公式. 指出无附加假设的能斯特公式应被称为能斯特表述而不是能斯特定理，可作为热力学第三定律表述的核心内容. 进而对能斯特公式的物理内涵作出更为准确的诠释.

A new thermodynamic function is introduced and the curve of the function varying with temperature is simulated by using the experimental data of the enthalpy and Gibbs function changes during the isothermal and isobaric process of low temperature thermodynamic systems. The Nernst equation is obtained directly by extrapolating the experimental simulation results to absolute zero without introducing additional assumptions. It is pointed out that the Nernst equation without additional assumptions should be called the Nernst statement instead of the Nernst theorem, and can be the core content of the statement of the third law of thermodynamics. Moreover, the physical connotations of the Nernst equation are explained more accurately.