司马迁的思想架构以儒家“忠孝观”为基础,但从他对待生与死的问题上可以看出,他的儒家思想脱离了先秦儒家“愚忠”“愚孝”的束缚,吸收了汉代儒家“因时变宜”的内容。这种思想适应了汉代以来社会形势的新变化,是对先秦以来儒家思想的继承和发展。司马迁的思想倾向是研究者争论的焦点之一,论著相当丰富,其观点大致有“儒家”“道家”“杂家”“吸收了名、道、法、墨、农、阴阳等诸家思 Sima Qian's ideological framework is based on Confucianism and ”loyalty and filial piety.“ However, from his treatment of life and death, it can be seen that his Confucianism has departed from Confucianism, ”stupid loyalty“ and ”stupidity and filial piety“ Bound, absorbed the Confucian Han Dynasty ”change from time to time “ content. This kind of thinking adapted to the new changes in the social situation since the Han Dynasty, is the inheritance and development of Confucianism since the pre-Qin period. Sima Qian's ideological tendencies are one of the focal points of the researchers' debate, and his works are quite rich in his points of view. Generally speaking, his views include ”Confucianism“, ”Taoism“, ”Miscellaneousism" Yin and Yang and other family thought