CAJ | 학술논문

杜亚泉经济思想内涵丰富，经济理念因时而变。民国建立之初，他主张合理利用外债与增加赋税来解决新生政权所面临的经济危机，并从国人心性、社会心理等层面对晚近以来实业建设收效甚微的原因进行了思考；经济理念以求富为主。“一战”之后，经济理念转而强调“既富加教”；确立起发展中国经济要注重自身特殊性的基本原则；并从诚信精神、资本积累、政府职能、优先发展中小企业等方面对民初经济发展进行了探索。杜亚泉经济思想作为近代转型时期的精神遗产，对现今经济发展仍有借鉴意义。
두아천경제사상내함봉부，경제이념인시이변。민국건립지초，타주장합리이용외채여증가부세래해결신생정권소면림적경제위궤，병종국인심성、사회심리등층면대만근이래실업건설수효심미적원인진행료사고；경제이념이구부위주。“일전”지후，경제이념전이강조“기부가교”；학립기발전중국경제요주중자신특수성적기본원칙；병종성신정신、자본적루、정부직능、우선발전중소기업등방면대민초경제발전진행료탐색。두아천경제사상작위근대전형시기적정신유산，대현금경제발전잉유차감의의。
Du Ya -quan＇s economic thoughts have rich connotation, and his thinking changed with the time. To solve the economic crisis of the new established Republic China, he claimed to absorb foreign investment and increase taxes. And from the state of Chinese mind, social psychology and government function at that time, he answered the reasons of low effect of economic construction. After the First World War, his economic thoughts became emphasis on not only material but also Spiritual development, and considered China had its own way to develope economy. As the spiritual heritage of the transition period, these thoughts have important significance on the Contemporary society.