试论《管子》的财政征收理论王文素《管子》一书，编辑了管仲的门生及尊崇管仲思想的后人撰写的记述管仲业绩和思想的７６篇文章，其中三分之二的篇章涉及到财政经济问题，特别是关于财政与国家的关系，财政作为国家掌握的征收工具与百姓的关系，财政的收、支、管理思想等... On the Financial Collection Theory of “Pipe” Wang Guan Su’s “Guan Zi”, edited Guan Zhong’s disciples and edited 76 articles of Guan Zhong’s achievements and thoughts written by his descendants who admired Guan Zhong’s thought. Two thirds of the chapters deal with the financial Economic issues, especially with regard to the relationship between finance and the state, the relationship between the government as a collection tool and the people, the collection and management of finance, management thoughts, etc.