李谘生平及其对北宋榷茶制度的改革

Li Zi's life and his reform of the monopolized tea system in the Beisong Dynasty

江西新喻籍人李谘,自幼仁孝,又聪明善辩,洞察世事。在地方为官历练多年,政绩突出。回到中央任职后,以革除滥赏、抑除侥幸为己任。李谘主持实行“见钱法”和“贴射法”,改革北宋的榷茶制度,虽然最终失败,但却取得了一定的成效,仍不愧为宋初一位有所作为的财税改革家。

Li Zi came form Xinyu and was obedient, intelligent and eloquent form his childhood He secured an official position for many years and made remarkable achievements. After he transferred to the central government, he cancelled the abusive reward＇ He advocated the ＂jian qian fa＂ and ＂ tie she fa＂ and reformed the monopolized tea system of the Beisong Dynasty. Although the reform failed, it made some achievements. He was worth the title of great finance and tax reformer.