《史記‧呂太后本紀》全篇以呂太后為中心，記述惠帝與呂太后稱制的十五年間，朝廷內部權力之轉移與重組的過程。由於呂后熟識高祖的沛縣故舊，在高祖時期即頗具政治影響力，不但輔佐高祖誅殺異姓諸侯王，亦得功臣之助得以確立太子的地位。在惠帝去世之後，呂太后分封諸呂為王、為侯，以確保權力之鞏固，至呂太后去世，劉姓宗室與開國功臣聯手奪回政權。本文探究司馬遷為呂太后作本紀而不用惠帝的原因，主要是自高祖死後至文帝即位的十五年間，呂太后一直處於漢廷政治權力的核心地位。〈呂太后本紀〉呈現出司馬遷重「實」的筆法，重視實際掌握權力與影響力的歷史人物，亦強調國計民生的發展，故「太史公曰」反映激烈的權力更迭僅止於朝廷內部，呂太后雖稱制，但與民休息無為，為後來的文景之治奠定良好的基礎。

This article studies the reasons that Sima Qian 司馬遷 chronicled the Annals of Empress Dowager Lü in "Records of the Grand Historian". This Annals reports the transition and re-organization of core authority during the period of Emperor Hui of Han 漢惠帝, and Empress Dowager Lü 呂太后, who had been involved and staying in the pivotal position. "The Annals of Empress Dowager Lü" presents Sima Qian's writing style that focused on chronicling the documentation and didn't have a bias against the gender of Empress Dowager Lü. Moreover, Sima Qian emphasized that the reconstruction of the authority happened merely internally in Han Dynasty and attributed the ensuing Rule of Wen and Jing 文景之治 to Empress Dowager Lü.