试论林的盐务改革

A Study of Lin Xie's Reform for Salt Administration

本文透过清代前期盐业经济由盛而衰的历史演变．较为深入地探讨了四川盐茶道林在乾隆后期所推行的一次重大盐务改革。这次改革从生产领域入手，进而及于课税征收与食盐流通体制，其范围广，力度深，成效显著，对后世的四川盐务影响深远。在改革的策略上，林审时度势，抓住机遇，通权达变，步履稳健，敢想敢干，既顺应了盐业生产力发展的历史趋势，深得民心，又兼顾到了封建盐政的规范，以排除朝野上下的阻力干扰，使改革得以顺利成功的开展。关于林的盐政思想及其改革实践，史籍记载大都意赅而言极简洁，由于资料奇缺，有关学术论著中虽经常提及到这次改革，即“林听民穿井，永不加课”，但迄今为止，尚未看到对这次改革的专题研究。

Abstract Though historical change of salt industrial economy during the early period of the Qing Dynasty the paper deeply decribes that Lin Xie,who was in charge of the management of salt and tea in Sichuan,pursued an important reform of salt administration during the later period of Qian Long. This reform began from productive field,then interrelated to the systems of salt tax and salt transportation. The reform exerted a deep influence to the later Sichan salt administrarion with its wide.area,strength and marked effect.