法国经济学家托马斯·皮凯蒂(Thomas Piketty)的《21世纪的资本》一书一经出版,便在国际学术界引起轰动,许多国外知名学者纷纷撰写书评,从不同视角对该书进行了解读。与此同时,国内学界也对该书表现出广泛的关注,本文即是国内学者对该书的思考成果之一。文章在对全书进行分析的基础上指出了该书的学术贡献,及其在财富与资本的概念、资本回报率高于经济增长率以及税收政策方面值得商榷之处。 When the book “The Capital of the 21st Century” by the French economist Thomas Piketty was published, it caused a stir in the international academic community. Many well-known foreign scholars wrote book reviews and read the book from different perspectives . At the same time, the domestic academic community has also shown widespread concern about the book. This article is one of the domestic scholars’ thinking on the book. Based on an analysis of the book, the article points out the academic contribution of the book and its openness to the concepts of wealth and capital, the rate of return on capital over economic growth, and taxation.