路易十六以弱冠登基，為挽救法國之頹勢，戮力於財經之改革。無乃諸多不利因素之影響，更以所用非人，竟以失敗告終。其歷任財經總管，尤以尼克爾此子為特殊，蓋尼氏以銀行業者之出身，竟得兩次入閣擔任財長。深遠之政策闕如，專就借貸為財政運作之“常規”手段，為國家財政留下無可彌補之傷害，鎩羽而去。不意，數年後路易十六於財政束手之際，再度起用此子，一七八九年爆發大革命已然無可迴避矣。

Louis XVI, enthroned at the age of twenty, endeavored to have financial and economic innovations in order to save France from its deterioration and collapse. Owing to the detrimental factors and appointment of the inappropriate and incompetent officials, these innovations ended in failure. Among the consecutive Ministers of Finance and Economy, the son of Necker, coming from a banking family, was appointed the Minister twice. Nevertheless he lacked the long-term economic policies but emphasized the schemes of loans and bonds as the ‘normal’ strategies which caused the immense trauma to the financial development of the country. His unsuccessful and ineffective policies forced him to leave the office. Unfortunately, several years later, King Louis XVI appointed him again when the financial and economic condition became hopeless and desperate, and this inevitably caused the Great Revolution in 1789.