《管子》一书,经济思想方面的内容十分丰富。农业、工业、商业、财政货币、价格理论、信贷理论、消费学说,几乎无不涉及,自成体系。就其理财方法而言,诸如轻重、准衡、权数等无不至言缜密,颇有可资借鉴之处。一、寓税于价税收是国家财政的主要来源。“厚赋敛”还是“薄赋敛”一直是封建社会中较有代表性的两种经济观点。《管子》是主张“薄赋敛”的。作者写道: “赋敛厚,则下怨上矣;民力竭,则令不行矣。”(《权修》) “公轻其税敛,则人不忧饥。” “Pipe” one book, the content of economic thought is very rich. Agriculture, industry, commerce, finance and economics, price theory, credit theory, and consumption theory are almost all involved and self-contained systems. In terms of their financial management methods, such as severity, balance, power and so on are all well-known, quite a place for reference. First, tax on the price Tax is the main source of national finance. “Fu thick convergence” or “thin Fu convergence” has been the feudal society in the more representative of the two kinds of economic views. “Pipe” is advocating “thin convergence”. The author writes: “When the concentration is thick, we will grudge on the next; when the people try their best, we will not do it.”