조선후기 정치가 무의미한 권력투쟁으로만 시종한 것은 아니었다. 양란기 이래 국가의 대내외적 위기를 배경으로 이를 타개하기 위한 노력이 치열하게 시도되었다. 그 과정에서 형성된 것이 이른바 ``조선후기 실학``이었으며, 이를 현실정치에서 실현하기 위한 정치론이 탕평론이었다. 따라서 실학과 탕평론은 밀접하게 연관될 수밖에 없었다. 다산 정약용의 국가 구상이 정조 탕평책과 긴밀하게 관련된 것은 그 필연적 귀결이었다. 조선후기 실학은 그 발생에서부터 전개 과정 그리고 이후 그것에 주목한 내용에서 모두 국가론이 그 중심에 자리 잡고 있다. 다산 정약용이 자신의 사상을 ``신아구방``으로 집약해 둔 것은 ``조선후기 실학``의 중심이 국가론에 있음을 천명한 것이었다. 정조와 정약용은 개혁의 당위성과 그 추진 방향 및 추진 방법에 대하여 대체로 입장을 같이 하였다. 이것은 정조 탕평책의 관건이었던 사도세자의 복권과 추숭 과정에서 정약용 등이 정조의 구상을 적극적으로 뒷받침한 것에서 잘 드러난다. 이는 토지제와 노비제를 비롯한 일련의 제도 개혁과 함께 추진되었다. 이들의 노력은 반대파의 반발을 극복하지 못하고 좌절되었지만 오늘날 우리가 계승·발전시켜야 할 역사적 전통은 바로 여기에 있었던 것이다.

The politics of late Choson did not always involve meaningless power struggless In the aftermath of the First and Second Manchu Invasions an attempt was made to resolve the international and domestic crisis faced bythe state. It was amid such efforts that the Sirhak (Practical Learning) of Late Choson was formed. Moreover, it was also at this time that the T´angp´yong Theory (Impartiality Theory) developed into a political theory to actualize Practical Learning in actual politics. As such, Practical Learning and Impartiality Theory were inevitably closely related to one other. It was a natural conclusion that Chong Yakyong``s national initiative was closely related to King Chongjo``s policy of impartiality. In terms of its emergence and development as well as its subsequent focus, the Practical Learning of Choson was based on the Theory of the State. Chong Yakyong``s thoughts can be summarized by the concept of the Sina Gubang (新我舊邦, Reform ofthe outdated country), which made it clear that at its core the Practical Learning of Late Choson was rooted in the Theory of the State. King Chongjo and Chong Yakyong shared a common position with regards to the necessity of reform, as well as the direction and method that should be used to implement suchreform. This fact is evidenced by Chong Yakyong and others support for King Chongjo``s initiatives concerning the restoration of the royal status and posthumous honor of Prince Sado, a move which was seen as the key to his policy of impartiality. King Chongjo``s pursuit of impartiality was implemented alongside aseries of institutional reforms that included changes to the land and slave systems. Although these efforts were eventually frustrated because of the failure to overcome the resistance of opposition parties, the historical tradition of impartiality is one thatshould be conveyed and further developed today.