Liang Qichao devoted his life to the transformation of China society. For the sake of the prosperity of the country and the prosperity of the nation, he tried his best to call for help and devoted almost all his efforts. But his political views are changing from time to time, constantly changing and inconsistent, which makes it unconvincing. During the Reform Movement of 1898, Liang Qichao followed Kang Youwei step by step. Whether running a newspaper or teaching, he pays attention to and vigorously expounds Kang Youwei's reform thoughts and theories. Based on Ram III's theory and western evolutionism, he advocated political reform, emphasized reform and publicized western science and culture, which fully showed the vigor and spirit of young patriots. The failure of the Reform Movement of 1898 once made Liang Qichao realize that in order to save China, it was necessary to "destroy": "Throughout the prosperity of modern countries, all countries must destroy the current situation first. There is no escape from this particular class. If you care about love and cherish it, you will never succeed. " However, this swing between improvement and revolution did not last long for Liang Qichao. He still advocates improvement with Kang Youwei and advocates "protecting the emperor after the abolition".

After the debate between revolutionaries and reformists began, Liang Qichao changed his old theory and advocated "enlightened autocracy" in an attempt to oppose the "revolution" theory. To Liang Qichao's embarrassment, when he was still thirsty to advocate enlightened autocracy and oppose the implementation of constitutional system, the Qing court officially announced that it would "prepare to imitate constitutionalism." Later, Liang Qichao praised constitutionalism and played an important role in the constitutional movement. With the outbreak of Wuchang Uprising, the Qing Dynasty, which ruled China for nearly 270 years, was dying, and the revolutionaries were about to seize power, so a republic was imperative. Liang Qichao once again changed his previous political views and put forward the slogan of "restoring the monarch". Until after the Republic of China, this changeable feature was still reflected in Liang Qichao's political career, from supporting Yuan to opposing Yuan, from defending the country to supporting Duan. I changed it again and again, and finally the technology was poor. Liang Qichao advocated that tax collection must be based on the principle of convenience, and implemented the policy of light tax and flat tax. At the same time, he opposed the traditional view of "fixing the people's urgent needs and paying taxes" and competed with the people for profits. It is pointed out that "Westerners use things necessary for people's birthdays, all of which are tax-free for the convenience of the people." China, on the other hand, took advantage of the people's urgency to levy again, such as salt policy. There are also westerners who are good at the law and have good intentions to facilitate the people. China regarded it as a plan to help the Tang Dynasty, but those who did it harassed him. Now the postal service and the like are also the same. "He suggested that we should follow the example of Britain to implement a unified tax policy, so as to facilitate the people and benefit the people and seek prosperity again. This view, which put economic development first and based on fiscal revenue, was of positive significance to the development of capitalist industry and commerce in China at that time.

Liang Qichao believes that public debt is also a kind of tax, but the difference is that "tax is directly given to the present, and public debt is indirectly given to the future", "but we will analyze our obligations today, and some of them are reserved for our descendants Sun Yuner". However, he admits that public debt is of positive significance to economic construction, and that "taxes will be collected as soon as possible, and public debt will be used as much as possible", so he thinks that although public debt increases the burden on future generations, it is also beneficial to future generations.