“课归商办”：析论陶澍整饬两淮盐务的主张和实践

“课归场灶”与“课归商办”代表了清代处理盐法主体关系的两种相向立场。陶澍力主后者并努力践行，虽总体并不成功，但其意义主要在于对“课归商办”的确认，在于对清初以来盐法动荡的某种稳定。在这个意义上说，陶澍在两淮的盐法主张和实践具有“变法”和“改革”的内涵。

The Taxation Should be Borne by the Merchants: On Tao Shu's Assertion and Practice of Salt Industry in Liang Huai Reagion

That the taxation should be borne by the saltworks or by the merchants represented the two opposite attitudes in dealing with the salt business in Qing Dynasty. Tao Shu stood for later and making efforts to practice it. Although it was not a success in general, it made an acknowledgement to that the taxation should be borne by the merchants. And it made a certain stabilization to the confusion of salt law since early Qing Dynasty. In this sense, it had the meaning of political reform and change of Tao Shu''s assertion and practice of Salt business.