纵观历史,清政府主要的财政来源是盐课以及关税。特别是太平天国运动后,军事方面的支出以及因战争而造成的赔款增长显著,但是关税主要由外国控制,因此盐课的地位就愈加凸显。清政府也认识到了这一点,采取了诸多措施以增加盐课的相关收入。当时食盐销量最大的区域就是两淮,曾国藩对于两淮盐务的治理就是在这样的历史背景下进行的。一、两淮盐务治理中的票制改革 Throughout history, the Qing government’s main source of finance is salt classes and tariffs. Especially after the Taiping Rebellion, military expenditures and reparations due to the war increased significantly, but the tariffs were mainly controlled by foreign countries. Therefore, the status of the salt class became more prominent. The Qing government has also realized this and taken many measures to increase the relevant income of salt classes. At that time, the area with the largest salt sales volume was Lianghuai. Tseng Kuo-fan’s governance of the Salt and Pepper in the Huaihe River was under such a historical background. First, Lianghuai salt governance in the vote system reform