This paper describes the broad gap between the Han Confucian officers and the Semu powerful officers who were good at financial matter about governing ideas and their complicated and intense dispute.

• 本文通过许衡与阿合马这两个代表性人物，论述了汉族儒臣同色目理财权臣在治国理念上的深刻分歧，以及他们之间复杂、激烈的斗争。