本文以《通典‧食貨典》探討杜佑理想社會的建構。《通典》的撰寫乃採劉秩編撰《政典》的方式，兩者皆具有《周禮》的編撰特色，也暗示了對於「理想社會」的冀望。本文主要根據《通典‧食貨典》的田制、賦稅、錢幣三部分作分析，並提出兩條思考線索：一、理想社會的重建，二、安定社會秩序；藉以說明杜佑理想社會的建構與特點。杜佑將〈食貨典〉列為首篇的目的，在於強調國家政治的基礎是人民生計。〈食貨典〉的編撰安排與論述，其重點不完全是推崇上古淳樸的社會風氣與田制，而是如何「安定社會秩序」，尤其是面臨時局的危機與轉變，身為統治集團的一員，必須構思出一套政治藍圖，藉此安定新秩序的到來。杜佑透過「以古鑑今」的方式反思秩序重建，在古今之間試圖找出變通之法，以建構另一尚古又符合現今狀態的理想秩序。

This paper focuses on the land system, tax and currency by “the Food and Goods Books” of Tong-Dian（《通典‧食貨典》） to analyze the ideal society of Du You（杜佑）. For this purpose, we can hold two clues: one is the reconstruction of ideal society, and the other is the stability of social order; by those we can explain the construction and characteristics of ideal society of Du You. Du You put “the Food and Goods Books” on the first part of Tong-Dian. This purpose was basing on the people’s livelihood for emphasizing national politics. “the Food and Goods Books” of Tong-Dian about the arrangement of writing and discussion was not only respecting social climate and land system in ancient times, but also maintaining social orders. Especially facing the crisis and changes in that time, Du You acted as a member of the ruling group and had to devise a political blueprint for the stability of the new order.