张居正是明朝著名的政治家、改革家、理财家,从万历年间开始荣登内阁首辅,秉政十年,位极人臣,其改革的影响对后世可谓深远长久。在其执政期间,改革赋税,梳理财政,精简机构,整饬官吏,严肃学风,选贤任能,清丈土地,这对于缓和明朝的财政危机和阶级矛盾、维护明朝封建统治起到了很大的作用。张居正的财政改革经验,为当代中国的财政改革提供了有益的借鉴和启示。 Zhang Juzheng, a well-known politician, reformer and wealth manager in the Ming Dynasty, flourished in the cabinet for the first time since the Wanli years. During its administration, reforming taxes, sorting out finance, streamlining institutions, fixing officials, practicing scholarly study style, selecting talents and serving the land of Qing dynasty, played a great role in alleviating the Ming Dynasty’s financial crisis and class contradictions and maintaining the feudal rule of the Ming Dynasty effect. Zhang Juzheng’s financial reform experience provides a useful reference and enlightenment for the fiscal reform in contemporary China.