《资治通鉴·唐纪·唐纪五十二》
在此之前，王叔文与他的同党谋议，将国家的赋税收入抓到手中，就能够用此来交结各方面当权人物，争取得到将士的拥护，以便巩固他们手中的权力。他又担心骤然担任握有重大财权的使职，人们不能心悦诚服，便借着杜佑平素有善于管理财物的名声，地位尊显而务求保全自己，又为人平易，可以控制，所以首先让杜佑在名义上主持财政，而任命自己为副职，以便专擅财政。
先是叔文与其党谋，得国赋在手，则可以结诸用事人，取军士心，以固其权，又惧骤使重权，人心不服，藉杜佑雅有会计之名，位重而务自全，易可制，故先令佑主其名，而自除为副以专之。
Before this, Wang Shuwen and his fellow partisans had plotted to seize control of the nation’s tax revenues, which could be used to bribe powerful figures and win the support of the military in order to consolidate their grip on power. He was also concerned that if he suddenly assumed the important financial position of minister, people would not be satisfied, so he took advantage of Du You’s reputation for being skilled at managing finances, the elevation of his status for self-preservation, and the fact that he was affable and controllable, and had Du You first become the nominal head of the finance ministry, while he himself held the vice minister position so that he could have exclusive control over finances.