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盐税是晚清及民国财政的主要支柱之一。在近代财政改革运动中,中国旧盐政的改革问题是国人着力探讨的重大课题之一。中国近代盐政改革思想的演进,经历了清末、北洋和国民政府几个历史时期,对新盐政制度的建设产生了深刻的影响。系统考察近代盐政改革思想的发展历程及特点,对于中国盐政史和近代经济思想史研究,具有重要的学术意义。
Salt tax is one of the main pillars of finance in the late Qing and Republic of China. In the modern fiscal reform movement, the reform of the old salt politics in China was one of the major issues that the Chinese people tried to explore. The evolution of salt political reform in modern China has experienced several historical periods in the late Qing Dynasty, the Northern Yang Dynasty and the National Government, and has had a profound impact on the construction of the new salt politics system. The systematic investigation of the development history and characteristics of modern salt politics reform thought has important academic significance for the research on the history of salt politics and modern economic thought in China.