Shi Ji (Records of the Grand Historian) is the forebear of the official history of China. It is the very first character-oriented history book, demonstrating Sima Qian's originality in compiling history. Sima Qian made it clear in 'Sima Qian' Preface' that the composition of Shi Ji took up the heritage from Confucius, employing the writing style 「euphemism」 from 'Chunqiu Period'. Qian Zhongshu proposed in《管錐編》that 'the writing style of 'Chunqiu Period' is in fact a rhetoric method', which was further commented by Kao-Ping Chang as 'a poetic language'. Stemming from a rhetoric perspective, this paper attempts to investigate Sima Qian's intention in the text 'An Account of Lord Huaiyin', in the hope of constructing a genuine historical account.