史遷於〈張釋之馮唐列傳〉中寄託了理想的君臣之道，本文從張釋之諫文帝，馮唐諫文帝，剖析其中君明臣良，以理相待之況；同時，透過正、反、正的反覆辯證，先析論張、馮與同僚、賢者為善的自礪之道，再與酷吏相對照，與循吏相類比，最後再參酌史遷於本傳贊文中的論說，得知〈張馮傳〉一方面讚揚漢文帝為「明君」，明理寬厚，勇於納諫，善用賢人等；一方面更著力於褒揚張、馮為「良臣」，以理諫諍，秉公執法，不曲從上意，兼顧法理情，且能掌握言說的態度、分寸、技巧等等，與酷吏迥然不同，亦可謂「循吏」也。如此，明君與良臣，「以理相待」，相輔相成，交織出如尋常百姓家父子、朋友的理想關係，少了絕對的尊卑對待，多了平易的傾聽、瞭解、忍讓、體貼與知心，其中富含諸多的君臣之道，融合儒家與道家（黃老）思想，並吸收其他學派的精華，從而體現他獨具特色、兼容並蓄的君臣之道。

In the artile of “The Biographic Sketch of Shi-Zhi Chang and Tan Feng”, a chapter in “The Records of the Grand Historian (Shiji)”, Grand Historian Sima Qian described an ideal form of emperor-minister relationship. With this theme as a basis, the current study has investigated how Shi-Zhi Chang and Tan Feng admonished the Emperor of Wen of Han Dynasty in order to depict the due respect between enlightened emperor and virtuous minister. Through vigorous arguments back and forth, this works demonstrated that Chang and Feng interacted with sages to leverage their spirituality, subsequently depicting the compassionate manner of them in a clear contrast to the brutality conducted by other officials with a cruel mind. In parallel, the generosity of the two was indicated by an analogical comparison with the humanity of well-reputed officials in the history. The careful examination of Sima’s personal note further suggested that the Biographic Sketch not only evaluated the Emperor of Wen as an enlightened leader who was rational, open-minded, well-tempered and wise enough to empower the trustable officials, but also praised Chang and Fang without reservation. Sima considered the two being virtuous ministers because of the following reasons: admonishing the emperor with reasonable endeavor, serving the country with patriotism, executing the law with justice but never flattering the emperor, making decisions with legitimacy and compassion. Sima also pointed out that Chang and Fang always behaved properly and communicated skillfully, thus being characterized as politicians with benevolence but far from officials with brutality. As the consequence, the emperor and the ministers were mutually helping each other while establishing the political entity. Such an unusual bond, which looked more like within family members or friends rather than ordered by absolute hierarchy, was evidenced by listening, understanding, courtesy, considering and wholehearted willingness between two sides. The multiple angles of emperor-minister relationship unraveled in this article was in turn derived from the blend of Confucianism and Taoism. Further combined with essence of other disciplines of Chinese culture, Sima provided his unique yet intriguing view on the inspiring principle of emperor-minster relationship.