嘉庆皇帝曾指出乾隆朝臣工进贡问题的严重性:“进奉一节,最为吏治之害。”①李侍尧、国泰等人就被乾隆皇帝称为“优于办贡”②。笔者曾查阅中国第一历史档案馆所藏《宫中进单》,抄录了李侍尧所有的进单,现将有关数据制成《〈宫中进单〉李侍尧进贡一览表》(以下称《一览表》)。 Emperor Jiaqing pointed out the seriousness of the tribute question of Qianlong courtiers: “The most important thing is to bring in a section of the government,” said Li Shiyao and Cathay, both of whom were described as “better than the tribute” by Emperor Qianlong. I have consulted China’s first historical archives possession of the “palace into a single”, copied all the single Li Shiyao single, and now the data is made into “ Li Shiyao tribute list” (hereinafter referred to as the “list”) .