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本文认为，目前财经史的研究严重存在着就财政论财政的倾向，财政史变成了脱离当时社会经济状况与生产力水平的简单的制度和思想大罗列。为了改变这种状况，必须运用马克思主义生产力与生产关系、上层建筑与经济基础的辩证关系的基本原理，改革财经史研究方法，重构财政史理论研究体系。作者认为，应遵循生产力再生产规律、生产关系再生产及生产方式再生产规律、社会关系再生产规律这三个层次的规律，运用历史与逻辑统一的方法，使财经史的研究真正做到下联系到生产力，上联系到上层建筑，并把生产关系上升到生产方式的高度。这样才能真正把财政放在当时的社会条件下，从社会、政治、经济等方面对其进行剖析，从而形成为政治、经济、军事等几管齐下，立体的而不是平面的、动态的而不是呆板的财政史。
This paper argues that the current study of the history of the financial sector poses a serious tendency for fiscal theory, and the financial history has become a simple list of simple systems and ideas that are out of the social and economic conditions and productivity of the time. In order to change this situation, we must make use of the basic principles of the dialectical relations between the productive forces and production relations of Marxism, the superstructure and the economic foundation, reform the research methods of the financial history, and reconstruct the theoretical research system of fiscal history. The author believes that we should follow the law of reproduction of production, the reproduction of production relations and the reproduction of production methods and the law of reproduction of social relations, and make use of the unified method of history and logic to make the study of financial history truly linked to the productivity, Linked to the superstructure, and the production relations rose to the height of the mode of production. Only in this way can fiscal revenue be placed under the prevailing social conditions and analyzed from the aspects of social, political and economic aspects so as to form a multi-pronged, non-planar and dynamic political, economic and military system. Not a dull financial history.