梁氏對幣制改革問題下過相當的工夫這些題材相關的文章，在他的經濟論述中佔了相當的分量。就行每政經驗來說，一九一四年二月熊希齡內閣任命他為幣制局總裁，有意借重他在這方面的深入見解。可惜積痾過深、政局多變，同年十二月梁辭此職，幣制局亦被裁撤。一九一七年七月段祺瑞內閣任梁為財政總長，在業務方面也牽涉到金融改革，但他在四個月不到就辭職了。本文從三項主題，來析論梁在貨幣改革方面的論述與作為。梁一向主張中國應採虛金本位，第一節評論他對此事的諸項見解與主張；第二節分析他對各種幣制改革的評議；第三節討論梁兩次入閣時在貨幣政策上的作為，以及他晚年對幣改革的回顧；第四節綜述本文的主要見解並作出結論。

　　　　　Laing Qichao's intellectual and political writings have been widely studied, but his ideas on monetary reform and policies are still insufficiently understood. Between 1886 and 1926 he published 19 articles on monetary issues. Some are comments on the Imperial government's policies; sometimes he offered new proposals. After the 1912 Revolution, his writings shifted to defend his own policies when he was in charge of the Chinese monetary affairs (1914) and as the Minister of Finance (1917). In 1926, three years before his death, he made a retrospective overview of his monetary ideas and polices. Based on these 19 texts, the present study intends to reevaluate Liang's monetary ideas, on his understanding and misunderstanding of the gold-exchange standard, and explains why the failure of his policies seemed inevitable.