梁氏論說財政方面的著述大略可分成兩類：一是對財稅問題所提出的各種見解和改革方案，二是對國家預算編列的諸項評論與建議。他對財政改革的問題下過許多工夫，1917年還擔倀過段祺瑞內閣的財務總長。財政問題在他經濟著述中的重要性，僅次於他對制制改革所投入的心力，這兩項議題也反映在他的兩次閣員職務上：制制局總裁（1914）和財政（1917）。本文第一節對晚清財政的結構、組織、運作方式、諸項困難，整理出相關問題歷史背景；第二節分述梁所擬的財政改革方案，說明此方案的結構與優缺點；第三步解說他對政府預算的各項評議，以及他所試擬的預算方案有哪些可議之處。上面兩節以梁個人的見解為中心，第四節以清末民初的財政與預算實例，來對照梁的財政與預算方案，看看實際的問題出在哪些方面，以及梁的財政與預算方案是否合理可行。第五節說明他任財政總長時所遭遇的諸多困難，以致四個月即辭去的處境；第六節綜述梁的基本立場，以及在行政作為上的諸多侷限。

　　　　　Laing Qichao'a intellectual and political writings have been widely studied, but his ideas on taxation/budget reforms are still insufficiently understood. Between 1896 and 1913 he published 17 articles on the problems of taxation and budget reforms, some are comments on the Imperial government's policies, sometimes he offered new proposals. After the 1912 Revoluation, his writings shifted to defend his own policies especially when he was the Minister of Finance (1917). Based on these 17 texts, the present study intends to reevaluate Liang's ideas of taxation and budget reforms, and explains why the failure of his policies seems inevitable.