试论刘晏的经济思想与财政改革措施

刘晏是唐代著名的理财家。他的经济思想以及所制定的财政改革措施具有一定的创新并符合时代特色。刘晏的经济思想充分体现了“以人为本”、“爱民为先”的执政理念,在一定程度上有了市场经济的色彩。他强调从恢复发展经济来解决财政问题,整顿漕运、改革盐法、实施常平法等财政改革措施对增强唐王朝国力、安定人民生活起到了积极作用。他的经济思想及财政改革措施对后代影响深远,在今天,解决“三农”问题和经济发展不平衡问题时,仍有一定的借鉴作用。

On LiuYan's Views on Economy and Measures of Fiscal Reform

LiuYan is famous economist in Tang dynasty,whose views on economy and measures of fiscal reform is somewhat innovative and consistent with the time he lived in.LiuYan advocated "human concern" and "loves the people for first" and proposed that fiscal problems could be solved by boosting economy,thus his views on economy reflects characteristic of market economy.He reorganized grain transportation,reformed salt law and implemented ever-normal rule,which had positive effect on the development of the society and people's lives.Liuyan's viewpoints are still of great value to us today,hence they are beneficial for us to cope with the problems of three Rs(rural economy,rural development and rural demography) and unbalanced development in economy.