經濟思想乃是指一群人反映於經濟問題或政策箏之一種想法、主張或意見，也是人們對於經濟所表達的一種原則性的見解，本文首先就民生主義經濟思想之立論基礎作一研究，作者從利他的經濟主義、人性的倫理根源及經濟的人生哲學等三方面來討論其立論的基礎，其次作者就民生主義經濟思想之發展演變來討論，分別就形成、萌芽、茁壯與確立四階段來描述，再者針對學者所提出民生主義經濟制度論辯提供討論，最後便對於民生主義經濟思想之對台灣發展啓示作一結論，而本文發現現今行政院長吳敦義先生所提出的「庶民經濟」與民生主義經濟思想，其內容與目的具有相當的一致性，充分說明民生主義經濟思想的時代意義。

Economical thought is the thought that reflects economical problems or policies. This article is mainly discussing about the theory on the implementation of Dr. Sum Yat-sen's social well-beings' economical thought and the hint toward Taiwan development. First, the author introduces the base of economical thought of Dr. Sum Yat-sen's social well-beings. Second, the author discusses the evolution of economical thought of Dr. Sum Yat-sen's social well-beings. Finally, The author discusses the implementation of Social well-beings' economical thought and it will cause the hint that has a great influence on Taiwan development.