Abstract: The financial thought of Guanzi is an important component of the governing thought of Guanzi. It plays an irreplaceable role in the process of the revitalization of the Qi State. Starting from the historical background of the production of the financial thought of Guanzi, this paper takes the strategic layout and basic strategy of financial thought of Guanzi as the starting point, and discusses the strategic goals of “making the Qi State rich and strong, and making the Zhou Dynasty at peace”, the strategic measures of “people-oriented”, “rule of law” and “strict enforcement of orders and prohibitions”, as well as the action plan of “coming the worlds wealth”, “taking from people with limitation” and “strengthening the governments macro-control capacity”. It is believed that it has opened up a new realm of ancient Chinese fiscal theory, and still has a strong reference significance. Finally, in combination with the goal of developing China into a great modern socialist country established by the partys 19th National Congress, from the aspects of strengthening leadership, deepening reform, and practicing the rule of law, this paper briefly analyzes the implications of the financial thought of Guanzi on Chinas establishment of the modern fiscal system.

Key words: Guanzi, the financial thought, state governance, modern financial system