论司马光的理财思想  

On Sima Guang′s Financial Thinking

作　　者：唐广[1] 

机构地区：[1]江西财经大学会计学院,南昌330013

出　　处：《商业研究》2009年第12期212-214,共3页Commercial Research

基　　金：国家自然科学基金课题<宋代经济管理思想与当代经济管理>;项目编号:70471072

摘　　要：为了解决北宋时的财政危机,许多有识之士提出了增加财政收入以达到富国强兵的目的措施,其中司马光的理财思想较为典型。司马光的理财思想主要有:开源观即广开税源渠道,大力发展农业生产,发挥商品流通作用;节流观即减损浮冗省用之,节省冗费当自贵近为始;人才的任用观即任用称职的人才,注重人才的理财能力。司马光的理财思想可谓深刻精辟,至今仍有重要的参考价值。In order to solve the financial crisis during the Northern Song dynasty, many people suggested measures on increasing revenues to achieve the purpose of enriching the country and increasing its military force, among which Sima Guang＇s financial ideas are more typical. Sima Guang＇s financial ideas are： view that open up new sources of revenue, including opening revenue source channels, developing agricultural production and playing a role of circulation of commodities; cutting concept, including saving redundant costs; appointment view of talent, including focusing on talent＇s management capability. Sima Guang＇s financial thinking has still an important reference value on nowadays.

关 键 词：司马光 理财思想 开源观 节流观 人才的任用观 

分 类 号：F092.2[经济管理—政治经济学]