薛福成系中国近代化进程中显现的杰出思想家。其思想体系的精髓是他的经济思想。他富国强民、外向开拓、实行商战的思维萌发于 19世纪 70年代 ,完善于 90年代。他的经济思想包含两个方面 :一是大力发展资本主义民族工商业 ;二是保护民族国家的财政税收政策。薛福成在阐述经济观点时运用了心理分析法、社会分析法。他的经济思想也影响了 19世纪后期无锡的经济 ,其合理有用部分迄今仍有借鉴意义。 Xue Fucheng is an outstanding thinker in the process of China’s modernization. The essence of his ideology is his economic thinking. He was rich and strong, outgoing, pioneering the practice of commercial thinking germinated in the 1870s, perfect in the 90’s. His economic thinking contains two aspects: one is to vigorously develop the capitalist national industry and commerce; the other is to protect the fiscal taxation policy of the nation-state. Xue Fucheng used psychological analysis and social analysis in elaborating economic views. His economic thinking also affected Wuxi’s economy in the late 19th century, and so far its rational and useful parts still have reference value.