On Salt and Iron, composed by Huan Kuan of the West Han Dynasty according to the topic of the conference on salt and iron held in the period of Emperor Zhao, truly reflects the thoughts of the people of various circles to the gain and loss of the current policies worked out for economy, politics, military, foreign affairs, culture and so on. This document, as it holds the main content of the conference on salt and iron and is of great significance in the history of political culture, has been valued and researched by scholars of the past ages. So far the research achievement of On Salt and Iron is quite fruitful, which can be divided into four periods, i.e. the preparatory period, the beginning period, the developing period, and the pluralistic period to summarize the research result of the scholars both at home and abroad. Giving an overview of the present achievement, it is not difficult to find that the research on the historical and cultural significance of On Salt and Iron is rarely seen by putting it on the transitional point of the economy, politics, academics, culture, and ideology in the West Han Dynasty, which provides a wide space for the future research.%《盐铁论》是西汉桓宽根据汉昭帝时期盐铁会议的议文推衍增广而成，真实反映了汉昭帝时期朝野士人对当时经济、政治、军事、外交、文化等各方面政策得失的看法，承载着盐铁会议的精神，是一部具有重要政治文化思想史意义的古代文献，受到历代学者的重视与研究。迄今关于《盐铁论》的研究成果颇丰，可分准备期、发生期、发展期和多元期四个阶段综述国内外学者的研究成果。综观现有研究成果不难发现．目前真正将《盐铁论》放在西汉社会的经济、政治与学术文化思想转型的关节点上，对《盐铁论》的历史文化意义进行研究的成果鲜有，这为将来的研究提供了可开拓的空间。
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