王安石的以义理财论及其实践

Wang Anshi's Viewpoint on Financing by Justice and Practice

北宋是个积贫积弱的朝代,主要表现是三冗:"冗官""冗兵""冗费"。这是王安石以义理财论及其实践的主要社会历史条件。他的以义理财论的主要内容包括内部理财和外部理财两个方面。内部理财的实质是调整财富结构布局,加强中央政府对财政权的控制,把落在富人手中的巨额资金收归中央政府,从而达到富国强兵利民的目的。外部理财是通过发展农业,改造大自然来创造社会财富。他的以义理财论及其实践对建设我国社会主义市场经济具有重要的借鉴意义。

Song dynasty is one characterized by a weak force and strong civilization,and constantly humiliated and perished by the alien regime ＂redundant soldiers＂ ＂redundant officials＂ ＂redundant expense＂.Wang Anshi＇s Viewpoint on financing by justice includes the essence of internal and external financing.The essence of internal financing is the adjustment of the structure and layout of wealth,strengthening the central government＇s control over the financial power,returning the enormous amount of money falling on the rich to the central government so as to the state monopoly important commodities and to achieve the purpose of rich the country and make the arms strong.External financing is to create social wealth through development of agriculture and transformation of the nature.His Viewpoint on financing by justice and practice has important theoretical reference value in socialist market economy.