中文摘要：

唐代诗人白居易的诗歌中有很多言及农民在重税之下的困境，且不乏晓畅易读的佳作，《观刈麦》即为其中之一，通过解读诗歌背后的创作心境当能以小窥大，揭示作者农税思想之一斑。该文即试图分析白居易在本诗创作过程中，体认民生疾苦的同时所表达的农税思想。

英文摘要：

Bai Ju yi, the Tang-dynasty poet, composed many poems abo ants subjected to heavy taxes. Some of them are easy to undersrand a one of them. Through an interpretation of the states of mind behind glimpse of the poet＇s agricultural taxes Bai thoughts about agricu Ju-yi espressed in the ut the difficult situations of peas- nd Watching Wheat-Hariesting is poetic creation, we can get a ltural taxes. This paper tries to analyse the thoughts about course of his poetic creation.