《史記》中的〈平準書〉和〈貨殖列傳〉是中國最早記錄經濟活動的歷史文獻。歷來學者研究〈平準書〉和〈貨殖列傳〉的內容，多套用西方經濟學古典學派的理論，進而主張司馬遷是主張自由經濟思想。筆者認為這樣的論點尚有商榷之處。本文從司馬遷所處的時代背景與其撰寫《史記》的宗旨來深入分析〈平準書〉和〈貨殖列傳〉，得出「承敝易變」才是司馬遷經濟思想的核心。司馬遷在經濟上的遠見卓識，在今日依舊閃爍著智慧的光芒，具有實用價值，值得吾人參考取經。

“Shi-ji”: “The treatise of Balanced Standard and Business Biographies” are the first historical articles to record economy. They have always been well studied and often applied to classical schools of thought in Western economics, to consider that Si-ma-qian advocated free Economic Thought. This paper explores, Si-ma-qian and his background in writing, " Shi-ji " in-depth analysis of “The treatise of Balanced Standard and Business Biographies”, finds that commitment to change is the core economic thought of Si-ma-qian. His economic vision is still worth learning today.