在传统说法中，我们的观念是“罕言利”；在一些学者中，认为中国古代没有成型的经济理论。这实际上是一种偏颇。司马迁就是很重视“利”的一位被湮没的经济理论家和商战战略家。司马迁的本行是研究历史，官封兰台令，搞经济理论、研究经商战略属于客串。即使如此，《史记》中 In the traditional version, our concept is “rare and profane.” Among scholars, there is no ancient theory of economic formation in ancient China. This is actually a kind of bias. Sima Qian was an annihilated economic theorist and business strategist who attached great importance to “profit.” Sima Qian’s bank is to study history, official Feng Lantai order, engage in economic theory, research business strategy is a guest. Even so, “Historical Records”