宋代是一个承先启后，继往开来的转折时期．封建社会在宋代已经完全成熟，随着生产力水平的提高，商品经济的发展明显超过了前代，非农业生产收入占宋赋税的比重越来越大，商品经济观念得到历史性的转化。 封建伊始，李悝、商鞅、韩非就提出“农本工商末”的概念，并把超过了前 The Song Dynasty was a period of transition from the past, the past and the future. Feudal society was completely mature in the Song Dynasty. With the improvement of productivity, the development of commodity economy obviously surpassed that of the previous generation. The proportion of non-agricultural production income in Song dynasty tax became more and more large, and the concept of commodity economy was historically transformed. At the beginning of feudalism, Li Yong, Shang Yang, Han Fei put forward the concept of “Farmer Commerce and Industry at the end,” and surpassed the former