毛泽东是一位深谙中国传统文化的马克思主义理论家。他取精用弘,善于从中国传统经济思想中汲取思想养料。他的财政思想,蕴蓄着中国传统财政思想的精华,是对强本开源、轻赋薄敛、平均负担、省费节用、抚恤赈济等传统财政思想的继承和超越。当然,在比较分析毛泽东财政思想与传统财政思想的异同的时候,决不可忘记马克思曾说过的话:“极为相似的事情,但在不同的历史环境中出现,就引起了完全不同的结果”。应当将这两种思想置于各自籍以产生的历史环境中进行分析。一、强本开源“强本开源”是被历代理财家奉为圭皋的传统财政思想。毛泽东的“发展经济,充裕财政”思 Mao Zedong is a Marxist theorist who understands the traditional Chinese culture. He takes good use of Hong, good at drawing ideas from China’s traditional economic thinking. His fiscal thinking, which contains the essence of Chinese traditional financial thinking, is a succession and surpassing of the traditional financial thinking that emphasizes open source, light and thin convergence, average burden, saving on expenses and pensions. Of course, when comparing the similarities and differences between Mao Zedong’s financial thinking and traditional fiscal thinking, Marx must never forget what he said: “Extremely similar things, but they have given rise to completely different results in different historical environments.” Both of these ideas should be analyzed in the historic context in which they were born. First, the strong open source “strong open source” is the traditional financial management philosophy adopted by successive wealth management. Mao Zedong Thought of “Developing Economy and Enriching Finance”