司馬遷的經濟思想是反對漢武帝中央集權下「與民爭利」的對撞產物。武帝為政時期，發動頻繁的漢匈戰役，致使國庫空虛，財政大臣桑弘羊便開設一系列增稅、鹽鐵官營、均輸平準與幣制改革等相關政策來因應。然這些措施，短時間內能增豐國庫，但長期執行時會減弱國家的競爭力，因此司馬遷提出「善者因之，其次利道之，其次教誨之，其次整齊之，最下者與之爭」的善因論，即自由經濟主張。 司馬遷認為追求利益是人之本性，也是亂源的開始，唯有讓人民的趨利性合理化，同時以禮義教化人民，才能營造一個富而好禮的社會，故富裕是穩定社會秩序的基礎。唯有讓經濟領導政治，才是長期保有國家競爭力的良策。至於該如何提倡自由經濟？司馬遷認為應從重視商業活動開始，讓商業探測市場需求，來帶動其他產業的產能。他對政治家范蠡與民間企業家白圭兩人相當推崇，佩服他們治國或是治家的本領。他認同白圭所說，治生有方的人需具備「智、勇、仁、彊」的人格特質，故將春秋戰國與西漢前期，一些具有這些特質的富商大賈，選入〈貨殖列傳〉，給予「素封」的封號，認為這群貨殖人物，不靠爵位、仕途，憑自己的巧智與努力，享有不輸君王般的富貴與尊榮。 司馬遷因遭遇李陵之禍，在「家貧，貨賂不足以自贖」的窘境下，被處以宮刑。他省思當朝的財經政策，諸多策略是應戰爭需求而籌措的經費，而他遭遇宮刑不就是因為漢匈對戰，才引發的連鎖效應嗎？這層層的思考，啟動他對政治、經濟議題的敏銳思維，他把這些歷史寫入〈平準書〉中，大談武帝在位期間的重要財政改革，又在《史記》之末書寫〈貨殖列傳〉，將治生有方的良賈事蹟，寫入史書，樹立貨殖人物的典範，以供後世參考，期許每人都能用財自衛不被侵犯。 司馬遷是中國史上第一個將民間企業的活動寫入史書的史學家，從他撰寫的角度可知他見證到國家在寬鬆制度下的市場活力，當國家對財經制度的掌控越低，越能產生一些優秀的貨殖家。 司馬遷身處西漢時代，他已嗅到戰國時期商業興盛的氣息，藉著早年遊走大江南北的旅遊經歷，對秦時已開發的水利工程，促進區域經濟的發展，感觸甚深。他體悟到都會地區的經營能帶動文化事業的發展，故好好經營城市，讓文明的輻射源，從城市往外拓展，便能提升人的精神層次。 綜觀司馬遷談經濟議題，其終極目標是想推行仁政，他感受到國家執行的每一財經措施，無不影響人民的生活品質，認為經濟是民生大事也是國家大事，施政者需體會到唯有民富才能國富。 / Sima Qian's economic thought was the product of the collision which the country competed with the people for the interest. It was also the product that opposed to Han Dynasty’s centralization. During his reign of Emperor Wu-ti, he launched frequent campaigns and resulted in the void of the state treasury. The Minister of the Finance, Sang Hong Yang, set up a series of polices related to tax increases, government-run salt, public procurement and stabilizing prices to cope with it. However, these measures could only increase the nation’s wealth in a short time, they would weaken the country's competitiveness in a long-term. So, Sima Qian put forward “The Economic theory of Shan Yin.” The best way to improve the economic was to follow the free market; the second was to guide the people; the third was to teach them; the forth was to restrict them with the law; and the fifth was to compete the profit with people. Sima Qian thought that the pursuit of interest was human’s nature, but it also was the source of society’s chaos in the beginning. Only when people made the profit to be rationalized, and people be taught with the manner and rituals did government make a rich, propriety society, and ethical society. Therefore, richness was the foundation for a stable society and country. The best policy for the country to maintain the long-term national competition was to let the economics lead the politics. As for how to promote the free economy? He thought that the government could attach importance to business activities to let commerce explore the market demand and boost the production capacity of other industries. He highly praised both two people (politicians, Fan Li and private entrepreneur, Bai Gui). He admired them for their abilities of statecraft and managing the household. He agreed what Bai Gui said, “The one who maintained livelihood in the right way needed to has wisdom, courage, benevolence, and perseverance personality.” By choosing some wealthy merchants who met with these genius as the paradigm in Spring and Autumn Period Warring States and early Western Han Dynasty, he booked them into the “Huo Zhi Biography” in Shihchi ; and gave them the title of Su-Feng ( powerful person without the title of nobility). According to Sima Qian’s opinion, they didn’t rely on the birth of nobility and official career. They depended on their own ingenuity and hard work to obtain the upper position of dignitary and wealth as kings. Sima Qian suffered implication by vindicating for Li Ling who had surrendered in the war ,and was punished to be castrated because he couldn’t afford to pay for the ransom. After that, He stated to make the reflection about the country’s finical policy and found out that a lot of tactics of fund-raising were merely for the war. His personal suffering (being castrated) was the best evidence to prove one of the Chain Reaction of results that caused by launching the campaign with its enemy-Hsiungnu in Western Han Dynasty . These clues helped him to light up his keen thought about politics and economic issues ,and record these history in the “Book of Stabilized Prize” in Shihchi. He discussed about the importance of fiscal reform during the reign of the Emperor Wu-ti in Western Han-Dynasty and put the“ Huo Zhi Biography” in Shihchi. He wrote down the stories of the Business men who held livelihood in the right way in the history ,and set up the pattern of “Huo Zhi Biography” for the reference of the latter generation. He hoped that each person could use the wealth as the self-defense weapon and not to be encroached by other people or countries. Sima Qian was the first Historian who had recorded the activities of the private enterprises of the ancient China on the book in the official history. From his point of view, we might learn that he had witnessed the market vitality under loose system. When a country takes the loose policies to the finance and economics system, some outstanding entrepreneurs will be developed. Though, Sima Qian was born in Western Han Dynasty, he had become aware of the messages of commercial prosperity in the Warring States period. By taking the trips around, he gained some travel experiences ,and had a great stirring of emotion about the Hydraulic engineering that had been constructed in former Qin Dynasty. For it could promote regional economic development. He figured out that if the government managed the Metropolitan areas well, it could prosper cultural establishment. Therefore, to operate the city well is the good way to let the source of the civilized radiation explore everywhere and upgrade the level of human’s spirit. To sum up, the goal of Sima Qian’s economics issues is trying to carry out the policy of benevolence and good administration. He thought that the implementation of financial measures would all affect people's quality of life. In addition, the economics was a great event for both people and the country. It not only influenced people’s livelihood but power of a nation. The governor needed to understand that only when people were rich, the country could be powerful.