Li Gou,as a philosopher with naive materialism trend and a thinker with progressive trend in Northern Song Dynasty, had great influence on that time and afterwards.Especially,his economic and ethic thought of adjusting righteousness and benefit had important influence on society at that time.The rise of ethic thought in Northern Song Dynasty and Southern Song Dynasty, which extremely attached importance to righteousness,hindered the people's pursuit of material assets to some degree so as to effect social and economic development.Under this background,Li Gou's economic and ethic thought was more important.His e- conomic thought mainly reflected in his righteousness and benefit outlook of“making benefit for righteousness”and in his ethic asset outlook of production,distribution and consumption by equaUy sharing of land with each person.