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汉武帝用桑弘羊之说,设榷酤、盐铁(酒与盐铁官卖)之法。汉昭帝时,召集天下贤良、文学六十多人开会,辩论得失。最后由桓宽纪录,纪录格式以一问一答呈现,条列分明,就是后来的《盐铁论》。最后一篇杂论则是桓宽自序。他在汉宣帝时编纂《盐铁论》,上距盐铁会议至少10年。[1]
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