唐代开元时期是唐代盛世的高峰,但由于在盛世时期没有高度重视出现的问题,结果使土地占有不均等、租税负担不合理、收入分配不公平,最终形成了唐中期的财政经济危机。唐代宗和唐德宗执政时期,先后重用刘晏和杨炎进行改革,虽然通过各种措施缓解了矛盾,但唐代的盛世却一去不返,成为中国历史上的一个深刻教训。 The opening of the Tang Dynasty was the peak of Tang Dynasty. However, due to the fact that during the flourishing period there was no serious attention to the problems that emerged, the land tenure was unequal and the tax burden was irrational and the income distribution was unfair. As a result, the mid-Tang Dynasty financial and economic crisis was finally formed. During the period of Tang Dynasty and Tang Dezong, they reused Liu Yan and Yang Yan to rebuild one after another. Although various measures were taken to ease the contradictions, the prosperity of the Tang Dynasty was gone and became a profound lesson in Chinese history.