張湯是漢武帝（141-87B.C）時期非常獨特的人物，他在元狩三年（120B.C）受漢武帝任命為御史大夫，兼行丞相之職，從此開始著手一連串裕財與削弱豪強的財經手段。這些方式包括貨幣興造、國營事業經營與商業稅徵收掌控，其中皮幣與白金的興造實以裕財為目的。這種以名目貨幣形式增加貨幣流通的政策，必然引來強烈反對聲浪；為杜悠悠眾口，也為迎合漢武帝方嚮文學的喜好，張湯開始任用儒生為吏，並緣飾以儒術；同時，對皮幣與白金敷以古義、古禮，期能為此特殊貨幣尋求理論依據。雖然這些用意目的在減低阻礙，強調其合理性，但是依然受到儒者的抨擊。而從兩者形制的設計中，我們可以探究其文化意涵。

Zhang Tang is a very unique government official in the period of Emperor Wu of Han (141-87B.C). In Year Three of Yuan Shou (B.C.120), he was appointed by Emperor Wu of Han as gyoshi daibu, as well as prime minister. Since then, he started to promote and implement a series of financial and economic policies to fill the treasury and undermining businessmen. Such policies included currency manufacture, operation of state-owned enterprises, and taxation of business tax. Hide currency and three platinum currencies were manufactured to enrich the country. However, the policy of use of various currency forms to increase currency circulation certainly would trigger strong opposition. To avoid the criticism of the public, as well as to cater the preference for literature of Emperor Wu of Han, Zhang Tang started to appoint scholars as government officials, as well as promote Confucianism. Moreover, he endowed hide currency and platinum currency with ancient meanings and etiquette in order to develop theoretical foundations. Although the intention of such policies was not to reduce obstacles and emphasize their rationality, such policies were severely criticized in literature field. This study intends to investigate the culture meanings of these two currency forms.