司馬遷和班固的思想，大半分散的表現在《史記》 、 《漢書》各篇的論贊中。他們因為時代環境有別、身世遭遇不同、以及思想、異趣等因素，以致對於同一人物和事件的評論，往往有形式或實質上的不同，所以通過對《史》 、 《漢》內容大體相同，而論贊卻有所不同各篇的比較，可以看出馬、班在許多方面看法的異同。藉此把握雙方思想的要領，是前人所不曾全面從事，而為本文所專注的議題。其次，前人比較馬、班的不同，絕大多數將其注意力集中於孰優孰劣的問題，本文則將注意雙方議論雖然不同，然而各具匠心，提出同樣值得後人重視的見解，甚至都是至理名言的情形，為馬、班思想和漢代歷史的研究提供另一種視角。 本文特選《史記‧項羽本紀》等四篇本紀，〈陳涉世家〉 、 〈秦楚之際月表〉等六篇史表、〈天官書〉等四篇書、及〈貨殖列傳〉，與《漢書‧陳勝項籍傳》 、 〈高帝紀〉等四篇帝紀、〈異姓諸侯王表〉等五篇史表、〈天文志〉等四篇志、及〈貨殖傳〉彼此性質、內容相近，論贊不同的各篇，依《史記》先後順序綜為十四則論贊之比較，為著者從事《史》 、 《漢》論贊比較研究三篇系列論文中之一篇。

The quint essence of the thought of Sima Qian and Ban Gu consists in their historical commentaries ( lunzan ) in Shiji and Hanshu, respectively. A comparison between the two works in terms of both their contents and the historical commentary in them will show their distinctions as influenced by the authors' different historical environments, personal experiences, and intellectual orientations. Previously scholars of Shiji and Hanshu have often engaged in debating the superiority/inferiority between the two works. By contrast, while taking into account their differences, this paper will move away from this debate and try to emphasize equally the importance of both authors and their valuable historical ideas. In this way, we hope to present a new perspective on the thought of Sima Qian and Ban Gu, as well as on the history of Han Dynasty. There are 14 cases that will be compared and analyzed in this paper, ranging from "Xiang Yu Ben Ji" ( The Biography of Xiang Yu ) to "Huo Zhi Lie Zhuan" ( The Biographies of Merchants ).