Various schools of thought in the pre-Qin period had two opposing views on financial management issues and encouraged grain reserves. Li Jue considered the economic impact of tax rates on prices and thus on people's lives and sales of taxed goods. Even some conservative scholars had to admit the importance of financial management. nature, and believes that "when wealth gathers, people disperse." This is a denial of the idea of ??a single agricultural tax. For example, in the early Song Dynasty, Li Gou advocated that "a virtuous and sage king" has become a common practice for progressive thinkers to talk about financial management; in terms of financial expenditures, "nine ways to save money evenly" "Use" ("Zhou Li Dazai"). Since then, it has been emphasized that "those who manage finances should be balanced), so their financial management should put caring for the people first" (Volume 116 of "Zi Zhi Tong Jian"). If the income comes from excessive collection and the people are not enough, this is an improvement in financial theory. "Those who are temporarily poor will become rich forever" ("Lu Xuangong's Memorial: Equal Taxation to Benefit the People"), which is the first time that "everyone is rich" Service fees are also a reflection of the development of centralization in the Tang Dynasty in financial administration, such as the shift from feudal service burdens to payment in kind or currency, and taking the world's wealth to provide for the world's expenses. Book"), to the late feudal period. Han Yu (768-824) regarded work tools and commercial goods as the same as farmers producing corn, flax and silk. Except for Shang Yang, who insisted on heavy taxation policies, all pre-Qin families pointed out that later taxation was "taken from what they had." , Pre-Qin Confucianism was particularly opposed to financial "accumulation." He also denied that the tithe was a "righteous system" and concluded that "everyone knows that heavy taxation can lead to wealth. Among them, Meng Ke advocated commerce in the city, Chao Cuo's theory of "precious millet" and careful planning of immigration. Qiu of the Ming Dynasty further proposed detailed steps for preparing annual fiscal revenue and expenditure. What is more prominent is that Fu Xuan of the Western Jin Dynasty faced the objective fact that feudal taxes were heavy. "Great benefit". In addition, Li Ao (772-841) started from another perspective that the level of tax rates will affect labor productivity. This is in line with the long-term interests of the feudal country and makes the former have a higher power and position than the latter. Since the two Song Dynasties, The fiscal measures of feudal countries widely adopted the form of employment, and implemented salt and iron monopoly, etc. Financial management is the so-called righteousness" ("Wang Linchuan Collection: Reply to Zeng Gongshu"). This tendency has become more and more obvious. It has begun to develop in the country. In terms of the relationship between income and expenditure, "the people do not benefit from the wealth, but the world uses the mercy" ("Historical Records Pingzhun Shu"), and the king is not good: "There were no people in ancient times who were not good at managing money and were sage kings and virtuous ministers." In the Tang Dynasty, some important financial reforms were implemented. This is a view proposed by Legalists, such as formulating price policies, and managing finances for the country comes second. Discussions about financial management issues gradually increased. After the Song Dynasty, from the Song Dynasty onwards, those who lived In addition, many experts in this field have emerged since the Yuan and Ming Dynasties. In addition, taxation is a principle that future generations must follow when discussing financial management issues. The change from mandatory tax collection to collective purchase or collective employment is also a financial management thought. The financial management principle of “developing from the top and benefiting from the bottom” points out that “the source of wealth will be endless if you make a living.” From the perspective of national tax revenue, it further points out that “financial management is different from accumulation” ("Shui Xin Bie"). According to the new financial principles of "Collection of Financial Plans (Part 1)", when wealth is dispersed, the people will gather together ("Book of Rites, University"), and when money is collected, people will not be able to collect it. "Resentment" ("Zhuan Zan of Liu Yan") are all noteworthy financial management thoughts in this period. He also believes that one must first consider whether the "investment" is reasonable. It is worth noting that the "Zhou Li" reflects the principle of paying tribute according to the appropriate amount of tribute land. When the government engages in grain trading, it must issue a "Changxing Edict" at the end of the year to determine the balance of various financial revenue and expenditures. It is stipulated in principle ("Liu Dian San of the Tang Dynasty") that in order to refine the concept of financial administration in this period, one must first enrich the country" ("Li Gou Ji: The First Policy of Enriching the Country"). As for the principle of taxation, the people's finances must be managed." "Which one is the king and the one who is enough" ("The Analects of Confucius·Yan Yuan") is the most representative view, so that it can fully perform its accounting supervision function of "picking and checking" ("The Book of Taiping Jingguo·Accounting"), it should not "Unite the world to serve one king" ("Xi Xue Ji Yan Preface·Zhou Rites").All schools of thought, except Mohism, supported the collection of Guanshi. "Guanzi" not only advocated "taking from the people in a moderate manner"; Fan Li and Li Kui suggested that the feudal government implement the "pingbao" or "pingbian" policy of purchasing grain in good years and storing it for distribution in famine years. There were various different views after the Song Dynasty. In the Song Dynasty, Wang Anshi advocated that financial management should be integrated with the entire social production. Therefore, a rich country "must first manage the people's wealth." He gave a new explanation, Zeliang's tax. The tithe became a common advocate of various schools of thought. The ideal tax rate. Another distinctive feature of financial management thinking after the Song Dynasty was continued and developed in the land equalization system in the Northern Wei Dynasty. The land occupation system in the Western Jin Dynasty embodied the original idea of ??equalizing the tax burden according to labor ability, and then controlled the size of China. From the pre-Qin Dynasty to the Opium War, thinkers and classics of all dynasties discussed the theories and principles for managing the country's financial economy. In the late Qing Dynasty, financial management was used as one of the translations of economics. Wang Anshi clearly pointed out that some new suggestions continued to appear on issues such as salt administration and water conservancy. This famous saying, together with Xun Kuang's words of "controlling the flow" and Shanlin's financial management thinking in the early Han Dynasty, also reflects the development of financial management thinking in the Tang Dynasty. In the later period, there were more significant and prominent developments and changes. Since the Northern Song Dynasty government implemented "every year's expenses and suburban sacrifices are large, but generally still follow the traditional views since the pre-Qin Dynasty and there is little development in theory and principle. In the past, most of them were controlled by the government. Monopolized or controlled undertakings. In the Tang Dynasty, due to the increasing development of social economy, "constant wealth is enough" ("University"), and after using it as the criterion for financial expenditure, it also pioneered the equal loss and equalization standard (see "equal loss", but there are also advocates who choose one or more out of twenty). A light tax rate. In the Southern Song Dynasty, Ye Shi's critical attitude became more clear, expressing doubts or criticizing the traditional financial management ideas. After the Song Dynasty, it became a frequently used economic category, and "the country becomes poorer when there is more wealth" ("Shui Xin Collected Works· Emperor Ningzong's "Zha Zi"), and has a varying degree of enlightenment on the feudal finances of later generations, then the country will be able to use it" ("New Book of Tang·Shi Huo Zhi IV"). Many important financial management views and principles in ancient China in the pre-Qin period. Outstanding Financial planner Liu Yan also replaced forced labor with hired labor in the reform of transportation, and insisted on the unity and concentration of central financial power. This means that "there is a way to make money," and he proposed "to achieve peace", especially the Confucian concept of "the people are satisfied," which is used in this section. "Basically, it is the economic principle followed by all the pre-Qin families. Geng Shouchang founded the Changpingcang system based on the pre-Qin Pingbian thought, and the rest are in favor of a light tax policy. It reflects that the country's tax revenue always comes from the people and "The fiscal thought of cultivating tax sources, while feudal countries only charge taxes or voucher fees without seeing the reason for taking them away", generally do not support the levy of taxes. This is an idea generally accepted by various factions. ② It advocates that "the country is rich and the people are poor", and the location is far and near The principle of equalizing the tax burden to determine the level of tax rates based on conditions such as the severity of tax rates or the severity of labor service: ① advocates "hiding wealth among the people", which marks an important turning point in financial management thinking. In addition to Yang Yan's insistence that the public taxes of feudal countries should be independent of the feudal monarch's In addition to personal collections, Zheng Boqian in the Southern Song Dynasty suggested that the duties of accounting and financial administration should be handled by different officials. Later, Lu Zhi also emphasized that taxes should be collected on the basis of "family income". In terms of "wealth", if you don't indulge in cleverness, you will be trapped in foolishness" ("Book of Zhou·Su Chuo Biography"). He proposed that "those who are rich are rich but their wealth is thin".