梁氏的經濟論述散見《飲冰室合集》（北京：中華書局，1989）各處，本文救一部分以表列的方式，列舉這些論述的年份、篇名、主旨，共得六十七篇（1896-1926），說明其中有哪些文章的性質必須特別解說。第二部皆析述目前研究梁氏經濟論述的相關文獻，第三、四部分是在研讀這七十七篇文章後，分析梁的經濟知認來源、他對各項經濟問題的主張、他的寫與論述手法。最後評論梁的這些經濟論述，若與嚴復的經濟譯述相對照，會有哪些對比性的觀感。

　　　　　Liang Oichao's intellectual and political writings have been widely studied, but his ideas on economic events and policies are still insufficiently understood. Between 1896 and 1926 he published 67 texts on economic issues, some are comments on the imperial government's policies, sometimes he offered new proposals. I use two tables to list these 67 texts, to show their titles, years of publication, main ideas and how they can be grouped into seven categories (monetary reform, taxation, foreign debts, etc.). In the second section of the paper, some relevant references on Liang's economic ideas are briefly listed and discussed. Based on these 67 texts, section 3 explains where Liang obtained his economic knowledge and the main economic doctrines that he endorsed or rejected. The next section synthesizes Liang's main ideas on monetary issues, foreign trade, land nationalization etc. The final section 5 compares Liang's economic writings with that of Yan Fu. I argue that although Liang's texts were much more provoking to contemporary readers, in retrospect these texts lack a kind of analytical depth that we sometimes find in Yan Fu's case, especially in his commentaries on Adam Smith's The Wealth of Nations.