《〈史记·货殖列传〉今义》是梁启超论古喻今、寓西于中之作。虽论述内容相仿,但梁启超与司马迁的经济思想有着一定差异。通过对思想源头的对比,笔者发现思想差异的原因在于治理方式的不同,也即礼教的伦理社会与法治的市民社会之区别。礼教软约束方式节约交易费用,更适合于传统的熟人社会;法治的硬约束贡献激励效用,随交易半径的扩大,将越来越显示其优势。结合礼教和法治的不同前提反思传统的义利思想。我们认为,在现代社会,唯有把传统经济思想与法治环境基础结合考虑,才能做到真正的义利兼得、平衡发展。 “” Historical Records of the genitive Biography "meaning of righteousness is Liang Qichao on ancient metaphysics, in the west. Although the discussion is similar, Liang Qichao and Sima Qian have some differences in economic thinking. By comparing the source of thought, the author finds that the reason of the difference of thought lies in the difference of the way of governance, that is, the difference between the ethical society of ethics and education and the civil society of the rule of law. Legitimate soft restraint method to save transaction costs, more suitable for the traditional acquaintance society; the rule of law hard constraint contribution incentive effect, with the expansion of the transaction radius, will be more and more show its advantages. Combine the different preconditions of ritual education and rule of law to reflect the traditional righteousness and benefit thought. In our view, only by combining the traditional economic thinking with the foundations of the rule of law and environment can we truly achieve both true and false interests and achieve balanced development.