晚清人马建忠被当今学者誉为中国语法学的一代宗师,认为他不但精善文辞,博通古今,学贯中西,而且更为促进汉语语法的理论研究,作出了不可磨灭的贡献。中国现存最早的语法学专著——《马氏文通》就是他“积十余年之勤求探讨”的传世之作。其实,马建忠一生除在文辞、语法方面造诣精深且功绩卓著之外,他对近代财经理论问题亦不乏深邃的研究。但近一个世纪以来,学术界对其生平还没有做过系统的客观评介,甚至连他的重要财经著述——《适可斋记言记行》,亦往往囿于传统的人为历史误解而至今受到冷落,这实在是对马建忠生平及其近代财经思想评述的一个严重厥漏。本文认为,马建忠作为中国近代史上的一位著名的早期维新思想家,尽管他与同时代的其他有识之士都有着大体相同的经历与遭遇,但由于其离经叛道的个性和亲历西方世界的切身感受,就使他在探寻救国之道,尤其是在如何使中国的工商资产阶级致富等财经理论问题的论述上,往往有着高人一筹的见解。因此,深入研究马建忠生平及其近代财经思想,这在改革开放的今天,应该说是一项很有意义的工作。 Ma Jianzhong, a late Qing dynasty, has been hailed as a master of Chinese grammar by today’s scholars. He believes that he not only refined his essays, but also learned ancient Chinese and modern times, and made more contributions to the theoretical study of Chinese grammar. The earliest extant grammar monograph in China - “Ma’s Wen Tong Tong” is his relict as “handed down for more than ten years.” In fact, apart from his lifelong accomplishments in diction and grammar, Ma Jianzhong also has profound research on modern financial theory. However, for nearly a century, academics have not systematically and objectively reviewed their life experiences. Even his important financial work, “Kek Suk Kee Kee Kee Kee,” often falls behind the traditional man-made historical misconception Being neglected, this is really a serious leak on Ma Jianzhong’s life and his modern financial and economic thoughts. This article argues that Ma Jianzhong, as a well-known early reformist thinker in modern Chinese history, has the same experience and encounter with other people of his contemporaries. However, due to his deviant personality and personal experience of the Western world , He often had an expert opinion on exploring the theory of saving the nation, especially on how to make China’s industrial and commercial bourgeoisie get rich and other financial theories. Therefore, in-depth study of Ma Jianzhong’s life and his thoughts of modern finance and economics, which should be said today as a very meaningful work during the reform and opening up.