李斯在歷來的研究中，多被當成秦始皇的輔佐者、荀子的學生、韓非的同門而被兼提及，即便是在討論思想時，李斯也是比較常被忽略的，推究其因，可能是因為李斯於秦建立的功業甚多，無論這些功業評價好壞，李斯作為一政治家的身分的確是引人注目的，故甚少將李斯作為一思想家看待。本文以李斯為討論中心，探究其對人性的理解、義利觀及在施政上的反映，在李斯思想上，筆者以「志在富貴的人性基礎」、「捨義取利的抉擇」、「老鼠哲學的最終理想」三方面，層層推進，以求對李斯思想有較為全面的瞭解，接著再對李斯思想與施政上的關聯做討論，並以「得時無怠」、「以便從事」兩方面切入，來探討李斯思想在施政上的反映。本文期望藉由對李斯思想及其施政的討論，能對李斯及其作為有較為完整的瞭解。

In the traditional research talking about Li Si (李斯), often as Qin Shi Huang's (秦始皇) assistant, Xunzi's (荀子) student, Han Fei's (韓非) classmate. Even in the philosophical discussion, Li Si (李斯) is also often overlooked. Deducing their causes, may be Li Si (李斯) in Qin Dynasty (秦朝) create too much contributed, cause Li Si (李斯) philosopher identity are ignored. This article focused on the discussion Li Si (李斯), and to research Li Si (李斯) on human nature, morality, the interests of the understanding and political use. Li Si's (李斯) philosophy theory, this article from the "Humanity is the pursuit of wealth", "Give up the moral, choice of wealth", "Li Si (李斯) was inspired by the rat " the three levels to discuss. Li Si's (李斯) political theory, this article from the "Opportunity, do not miss", "The easiest way to use things done" the two levels to discuss. Comprehensive discussed above, with this article, hoping to Li Si's (李斯) philosophy and politics have a complete understanding of.