《疏文誓章稿》是康熙末年歙县盐商余锡与二弟余锺为盐业资产纠纷而写下的稿本,叙述了余氏盐 店康熙年间经营盐业的活动经过,并记下了与安徽省几任巡抚以及湖广总督徐国相的关系,详细列出几十年的 商业账目。本文根据《疏文誓章稿》的相关记载,从余氏盐店与当时地方官府及徽州商帮的关系入手,研究康 熙年间徽州盐商的资本来源、兴衰原因等几个具有普遍意义的问题。 “Sparse Affidavit Manuscripts” is the late Kangxi Yixian Salt Shangyu tin and second brother Yu Chung for salt assets write down the manuscript, narrated the Yu salt shop Kangxi years operating salt industry after the activity, and remember Under several relations with the governors of Anhui Province and Xu Guoxiang, the Governor of Anhui Province, several business accounts were listed in detail. Based on the related records of “Sparse Affidavit Affirmation Manuscripts”, this article starts from the relationship between Yu’s Salt Store and the then local government officials and the Huizhou merchants, and studies on the causes of the rise and fall of Huizhou salt merchants during the Kangxi reign. .