刘晏是唐代一位杰出的理财家,他从肃宗至德元年(公元756年)“拜度支郎中,兼侍御史,领江淮租庸事”(《新唐书·刘晏传》。下引同书,不再注)开始,经肃宗、代宗、德宗三朝,在20余年里,一直活跃在唐朝中央财政的舞台上,先后担任过户部侍郎、度支、转运、盐铁、常平、铸钱、租庸使等重要的财政官职。他恢复并改革了南北漕运,以保证关中及京师长安用粮;整顿盐 Liu Yan was an outstanding financial manager of the Tang Dynasty. From the first year of Sukjong to the Dekang (AD 756), “ Biography ”, with the same book, no longer note) began, Su Zong, Dai Zong, Dezong three dynasties, in more than 20 years, has been active in the Tang Dynasty central government on the stage, has served as assistant minister, degree support, transit , Salt and iron, Chang Ping, casting money, rent Yong and other important financial officer. He resumed and reformed the water transport between the north and south to ensure that Guanzhong and the capital minister Chang’an used grain and reorganized the salt