《鹽鐵論》記載了漢昭帝始元六年召開的鹽鐵會議。會議中透過賢良文學的議政與中央御史大夫等人的辯答，檢討武帝時期的財經政策。實際上呈現出來的內容，突顯了朝野之間分別對軍事外交、經濟民生、風俗教化的差異。因此，不能忽視賢良文學對治理國政而提出意見的儒學觀點，除了先秦儒家的理論之外，儒學在西漢政治下的改變，也應是影響鹽鐵會議中賢良文學發言態度與立場的重要因素。

Yan Tie Lun (鹽鐵論) kept a record of Yan-Tie Conference (鹽鐵會議) that was hold during Shiyuan (始元) sixth year of Hanzhao Emperor (漢昭帝). It depended on the comment of the virtuous and the questions and answers of the Yushi Daifu to review the policy of the finance and economics in the period of Hanwu Emperor (漢武帝). In fact, the contents laid emphasis the differences of the military affairs and diplomacy, economy, manners and education between the government and the populace. Therefore, we couldn’t ignore the Confucianism points of view for the national policy which brought up from the virtuous. Besides the theory of Confucianism in China before the Qin (秦) Dynasty, the changes of Confucianism by the policy during Western Han (西漢) should be the important factor that affected the attitude and the standpoint of the virtuous in the Yan-Tie Conference.