德清俞樾（1821—1907），字蔭甫，號曲園，晚清樸學大家，徐世昌（1855—1939）《清儒學案·曲園學案》曰：“曲園之學，以高郵王氏爲宗。發明故訓，是正文字而務爲廣博，旁及百家，著述閎富，同、光之間，蔚然爲東南大師。”《諸子平議》一書，是俞樾的代表作，可説是子學訓釋的鉅著。此書仿效王念孫（1744—1832）《讀書雜志》而補其未及，識力之精，涉獵之廣，爲《雜志》之後，從事子學者不可或缺的典籍。然而，智者千慮，容或有失，今就俞氏《諸子平議·管子》十四則，詳加探討，審視俞説之瑕瑜，並作補正，祈能爲其中問題提供較爲清晰的解説。

Yu Yue (1821 1907), courtesy name Yinfu, hao Quyuan, was a prominent philologist in the late Qing dynasty. His representative work Zhuzi pingyi (Commentaries on Pre-Qin Masters) is a masterpiece of Chinese philology. This paper investigates his commentaries in “Guanzi” in Zhuzi pingyi by discussing fourteen examples in detail and rectifies specific existing philological issues therein.