The Research On Fiscal Thoughts Of The Legalist Before Qin Dynasty

This article takes the financial thoughts of the Legalist in former Qin Dynasty as targets, and does research in the methods of thoughts’ history and basic tools and frames of fiscal science, in order to structuralize the fiscal thoughts of the Legalists. Compare with the research in methods of fiscal history, this article takes the famous scriptures as basic materials.By reading those famous words, we can figure out the common points of the Legalists, and proceed to find out the prominent features and meanings of modern reality. From the targets, we can find out that there is variety of famous Legalists, and their thought resources are various. But from the point of fiscal science, there are something in common, which deeply rooted in the basic philosophical premises and reality. Among those Legalists, Guanzhong and Shangyang are both good at theoritical thinking and practices, their thoughts are very completed, and fiscal thoughts within are much more elusive, practical and up to the reality. Because of these, this article takes those two as primary target and breaking points. From research content, the Former Qin Dynasty’s political structure determines the various meanings of government finance, which affect almost every realms of government economic routine, and become a important tool to fulfill political targets. When researching practically, this article research from three points:Firstly, the revenue, as the important content of government finance, which provides the coming resource; Secondly, the expenditure. As the important contents, the expenditure can fully reflect the thoughts of reigning; Thirdly, the fiscal management. During the process of revenue and expenditure, how to manage rationally and prompt the country strength, becomes a vital part of Legalists’ thoughts. From the researching methods, this article treats Legalists fiscal thoughts as a part of the entire country ruling system. During the War Time, the fiscal measures also targets at political goals as reign protection and conquer war. Meanwhile, the philosophical fundaments of the Legalists are Confusism and Taoism, its fiscal measures targets at not only political goals, but at some ethnic dreams. In order to understand fiscal thoughts of the Legalists,we must get it from the political and philosophical angles. Never consider the fiscal thoughts of the Legalists as pure economic measures. From the conclusion, this article systematically figures out the basic features and theoretical outlines. And in compare with Guanzhong and Shangyang, we understand the whole ruling thoughts of the Legalists much deeper and learn something new.