管仲财税思想的现代观点分析  

On the Modern Enlightenment of Guan Zhong's Financial and Tax Ideas

作　　者：王宣植[1] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430074

出　　处：《管子学刊》2009年第2期30-32,共3页GuanZi Journal

摘　　要：管仲的财税思想在治国方略、财政收入政策、财政支出政策上的应用,既保证了充足的财政收入,又深得民心,为齐桓公称霸中原打下了良好的经济基础,对于今天中国财税政策的制定和实施,也有很重要的现实意义。The appliance of Guan Zhong＇s ideas in finance and taxation in the field of country management, financial revenue and expenditure policy, not only ensured sufficient revenue but also won the support of people and thus laid a good economic foundation for Qi Huan Marquis＇s domination. It also has very important practical significance for the formulation and implementation of Chinese financial and taxation policies today.

关 键 词：管仲 赋税 财税思想 

分 类 号：B226.1[哲学宗教—中国哲学]