서유구의 농업정책개혁론은 근대적 토지소유관계나 경영방식을 지향하는 실학의 범주에 속하지만, 그의 관료적 지향성과 지주적 경험에 의한 한계를 나타낸다고 평가되고 있다. 그러나 그의 농업정책론을 지방관으로서의 경험과 賑恤이라는 조선왕조 국가경제=재정 운영의 관점에서 바라보면 그것이 19세기 조선 농업개혁의 또 다른 방책이었음을 발견할 수 있다.1830년대에 서유구는 관찰사유수로서 전라도와 수원에 각각 진휼을 실시하였다. 그의 진휼책은 당시의 기민 구휼을 넘어서서 비상시 수요를 위한 비축재원의 확보, 그 장기안정적 확보를 위한 勸農 정책의 차원에서 시행되었다. 그러한 진휼책은 국가경제 운영에 대해 그가 구상해온 18세기말 이후의 인식을 관철시키는 것이었다. 주제어徐有, 진휼, 비축재원, 勸農, 實學, 재정.Seo, You-goo’s agricultural policy and reform theory can be put into the category of practical science which tends toward modern land system and management. At the same time it has been criticized for its limitations due to his bureaucratic disposition and experience as a landowner. Nevertheless if we consider his agricultural policy from different standpoints, namely, his experience as a local governor, it can be said that it was a another policy for Joseon’s agricultural reform in the 19th century.
In 1830’s, Seo as a provincial governor, carried out relief works in Cheolado and Suwon separately. His relief policy was far beyond the mere relief for starved people. It was carried out in the form of financial security for emergency and farm encouragement policy for a long and stable security. The relief policy created awareness of national financial management after the late 18th century.
Seo’s relief policy and farm encouragement policy were based on the principle of national redistribution that a nation should take an active part even in the process of agricultural production in small management. These were both traditional principles of financial management in the Joseon dynasty and reform bills for a change of social economy in the 19th century. The formation and development of practical science in the late Joseon dynasty should be considered as a whole including progress of a reform bill for social finance.