刘晏(公元715—780年)曹州南华人,即今之山东东明人。历经唐肃宗、代宗、德宗三代。官至“东都、河南、江淮转运、租庸、盐铁、常平使”,理财达二十年。刘晏被封建社会推为理财的典范。史书赞誉他说:“设官分职,选贤任能,得其人则有益于国家,非其才则贻祸于黎庶,此不可不知也,如裴(光只)卿、刘晏、李巽数君子,便时利物,富国安民,足为世法者也。”今据有关史料,略说刘晏的善于理财事。一、改革盐法封建社会通常是依靠整理户籍、增加地租、增加税收来增加国家财政收入。刘晏则主张用商业经营手段积累财富。在盐法管理上其做法主要是: 1.精简机构,撤销非产盐县的盐官唐代,国家设置盐铁使以管理食盐产 Liu Ye (715-780 AD) was a South China native in Caozhou, now known as Shandong Dongming. After three generations of Tang Suzong, Daizong and Dezong. Officials to “East Capital, Henan, Jianghuai transshipment, renting, salt, iron, Changping”, financial management for 20 years. Liu Ye was promoted into a model of financial management by the feudal society. The history books praised him and said: “If officials are elected, if they choose talents, they will be good for the country. If they are not, then they will suffer mischief. It must not be known, such as Ruan Guangku, Liu Wei, and Li Wei. A number of gentlemen, then things, rich countries and people, for the world of law also." According to historical data, said Liu Hao’s good at financial management. First, the reform of the salt feudal feudal society is usually based on the consolidation of household registration, increasing the rent, and increasing taxes to increase the state’s fiscal revenue. Liu Ye advocated using commercial means to accumulate wealth. In the management of salt law, its main methods are: 1. To streamline the organization and repeal the salt officials in the non-producing salt county Tang Dynasty, the state set up salt and iron to manage salt production