(五)阅读下文，完成17—21题。(17分)
&nBsp&nBsp&nBsp&nBsp{{u}}①刘晏初为转运使，常以厚直募善走者，觇报四方物价。虽远方不数日皆达使司^①。{{/u}}食货轻重之权，悉在掌握，国家获利，而天下无甚贵甚贱之忧。
&nBsp&nBsp&nBsp&nBsp②晏又以为户口滋多，则赋税自广，故其理财常以爱民为先。诸道各置知院官，每旬月具州县雨雪丰歉之状白使司。知院官始见不稔之端，先申，至某月须若干蠲免，某月须若干救助，及期，晏不俟州县申请，即奏行之。应民之急，未尝失时，由是民得安其居业，户口蕃息。其初，财赋岁入不过四百万缗，季年乃千余万缗。
&nBsp&nBsp&nBsp&nBsp③晏专用榷^②盐法充军国之用，以为官多则民忧，故但于出盐之乡置盐官，自余州县，不复置官。先是，运关东谷入长安者，以河流湍悍，率一斛得八斗至者，则为成劳，受优赏。晏以为江、汴、河、渭水力不同，各随便宜，造运船，教漕卒，江船达扬州，汴船达河阴，河船达渭口，渭船达太仓，其间缘水置仓，转相受给。自是每岁运谷或至百余万斛，无斗升沉覆者。晏于扬子造船，每艘给钱千缗，或言“所用实不及半，虚费太多”。晏曰：“不然，论大计者固不可惜小费，凡事必为永久之虑。今始置船场，执事者至多，当先使之私用无窘，则官物坚牢矣。若遽与之屑屑校计锱铢，安能久行乎！”
&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp&nBsp(节选自《资治通鉴》)
【注】①使司：指转运使官署。②榷：专卖。 第③段内容体现了刘晏怎样的管理理念？请加以概括。(3分)