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刘晏(约公元716—780年),字士安,曹州南华(今山东东明县)人。他是中国历史上杰出的理财家,生活在唐代由盛转衰的特殊历史时期,其财政思想和改革措施,上承管仲、桑弘羊,下启王安石,对后代影响颇为深远,被苏轼誉为懂得国家大计的“有远见的理财家”。唐玄宗天宝年间,土地兼并严重、均田制遭到破坏,租庸调制有名无实,加之宫廷骄奢和官吏侵吞,国家财政日趋拮据。安史之乱后国家掌握的纳税人
Liu Yan (about AD 716-780), the word Shi An, Caozhou Nanhua (now Dongming County, Shandong) people. He is an outstanding financial manager in Chinese history and lived in a special historic period in which the prosperity and decline of the Tang Dynasty was taking place. His financial thinking and reform measures were carried forward by Guan Zhong and Sang Hongyang and Wang Anshi under the leadership of Wang Anshi, who had far-reaching influence on future generations. Su Shi-known to understand the national plan of “far-sighted financial home ”. Tang Xuanzong Tianbao years, serious land mergers, land system was destroyed, leasing mediation nominal, coupled with court supremacy and officials misappropriation, the state increasingly tight financial constraints. Taxpayers owned by the state after the Anhsan Rebellion