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管仲财税思想的现代观点分析
引用本文:王宣植.管仲财税思想的现代观点分析[J].管子学刊,2009(2):30-32.
作者姓名:王宣植
作者单位:中南财经政法大学财政税务学院,湖北武汉,430074
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。

关 键 词:管仲  赋税  财税思想

On the Modern Enlightenment of Guan Zhong's Financial and Tax Ideas
Wang Xuanzhi.On the Modern Enlightenment of Guan Zhong's Financial and Tax Ideas[J].Guan Zi Journal,2009(2):30-32.
Authors:Wang Xuanzhi
Institution:Wang Xuanzhi (School of Finance and Taxation ,Zhongnan University of Economies and Law ,Wuhan 430074, China)
Abstract:The appliance of Guan Zhong's ideas in finance and taxation in the field of country manage-ment, 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.
Keywords:Guan zhong  Payment of taxes  Idea of finance and taxation
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