桑弘羊财政改革思想简论

Brief Comment on SANG Hong-yang's Reform Thought

桑弘羊为西汉时期著名的政治家和理财家。他既有精深的财政理论,又有丰富的实践经验。他在主持中央财政期间曾进行了卓有成效的财政改革,制定推行了一系列重要的财政措施,这些措施成效显著,起到了增加中央政府财政收入、加强中央集权统治的作用。

SANG Hong-yang was a famous politician and an expert in managing the financial affairs. He had both a comprehensive and profound theory in finance and rich experience in practice. He carried out an effective financial management when he was in charge of the central finance and stipulated and carried out a series of important commercial and financial measures which had a remarkable success and played a role of increasing the financial income of the central government and strengthening the centralized ruling power.