循吏一名始見於《史記．循吏列傳》，但中國傳統的循吏觀念卻以《漢書．循吏傳》為基準，專指教化有成、能移風易俗的地方官。《史記．循吏列傳》反而遭到歷代讀者多所質疑，例如：傳中只有春秋戰國人物，不及秦漢；傳主的職務都不是地方首長；人物敘寫先後參差，事跡又多簡略牴牾。依據這類觀點，〈循吏列傳〉可算是大史家司馬遷少見的失敗作品。
本文擺脫《漢書》，回歸〈循吏列傳〉考察其旨趣，指出篇首「太史公曰」所揭示的「奉法（職）循理」乃是全文的綱領。司馬遷結合儒、道兩家的「循理」思想，提出循理以為政的循吏概念，並藉古賢臣的故事來詮釋其內涵。傳中的循吏，能體貼的引導人民，透過教化建立理想的社會，又嚴以律己，信念堅定，一心為國為民，絕不阿從君主，具有為理念而犧牲的精神。
司馬遷創立循吏一名，固然是為了與酷吏對比，但也隱然對當時道家和儒家官吏有所針砭。能以「循理」精神來為政、執法的官吏，既是貫徹「法治」的基石，又發揮權衡法令、節制權力的作用。司馬遷藉此表現出會通「人治」和「法治」的洞識。〈循吏列傳〉不屬於為人物記實寫真的典型史傳，其文體近於子書，但在《史記》一書裡不乏其例。

Although the term xunli (循吏) or “conscientious official” appears in the Shiji’s “Biographies of Conscientious Officials,” the traditional Chinese idea of the “conscientious official” is based on the figures portrayed in the Book of Han’s “Biographies of Conscientious Officials,” and refers specifically to local officials who guide people by means of moral transformation. Throughout history, readers of the Shiji’s “Biographies of Conscientious Officials” have raised many questions about its contents, genre, and meaning. It has been noted, for example, that it only mentions figures from the Spring and Autumn and Warring States periods without citing any from the Qin and Han periods. Also, instead of focusing on leading local officials, four of the important figures in the text are ministers and one is a judge. Finally, the figures are not presented in chronological order and most of their deeds are described only briefly. From this perspective, “Biographies of Conscientious Officials” could be considered one of the rare failures of the great historian Sima Qian.
However, this essay analyzes the text’s original objective instead of reading it in light of the Book of Han. This essay argues that “carrying out one’s duty (by means of) following principles” 「奉法（職）循理」, which appears in the “grand historian says” section at the beginning of the chapter, is the text’s main idea. Sima Qian combined the Confucian and Daoist notions of “following principle” in order to create the concept of a “conscientious official,” and a series of stories and anecdotes about worthy ministers of ancient times were composed to explain its meaning. The genre of the text is thus similar to that of texts written by philosophers, and though there are other examples of this type within Shiji, it is not a standard historiographical biography.
Sima Qian used the term “conscientious official” to refer to someone who follows “principle” in order to govern. Such officials have their own convictions in regard to what constitutes the true aim of government, reasonable means, and political ethics. This is expressed in their wholeheartedly devoting themselves to the state and the people rather than deferring to ruler’s personal whims. They are capable of solicitously leading the people, and establishing an ideal society through moral transformation. They are strict in regard to self-discipline, and willing to sacrifice themselves. This kind of ideal official has the effect both of stabilizing the “rule of law,” and of serving as a check on violations of the law. Sima Qian not only made use of this chapter to critique the “cruel officials” (酷吏), but also offered criticism of Daoist officials and Confucian officials of his time.
In contrast, the Book of Han’s description of “conscientious officials” emphasized their “benevolent” (循良) character and political achievements in regard to moral transformation, thus losing the term’s original meaning of “following principle.” That the Book of Han treated only local officials as “conscientious officials” further deviated from Sima Qian’s discussion of government as a whole.