本文透过清代前期盐业经济由盛而衰的历史演变．较为深入地探讨了四川盐茶道林在乾隆后期所推行的一次重大盐务改革。这次改革从生产领域入手，进而及于课税征收与食盐流通体制，其范围广，力度深，成效显著，对后世的四川盐务影响深远。在改革的策略上，林审时度势，抓住机遇，通权达变，步履稳健，敢想敢干，既顺应了盐业生产力发展的历史趋势，深得民心，又兼顾到了封建盐政的规范，以排除朝野上下的阻力干扰，使改革得以顺利成功的开展。关于林的盐政思想及其改革实践，史籍记载大都意赅而言极简洁，由于资料奇缺，有关学术论著中虽经常提及到这次改革，即“林听民穿井，永不加课”，但迄今为止，尚未看到对这次改革的专题研究。 Through the historical evolution of salt economy in the early Qing Dynasty from decline to prosperity. A more in-depth discussion of Salt Salt Road in Sichuan in the late Qianlong introduced a major salt reform. The reform started from the field of production, and further to the system of tax collection and salt circulation, with a wide range, deep efforts and remarkable results, which will have far-reaching effects on later generations of Sichuan Salt Industry. In terms of the reform strategy, Lin took the time to seize the opportunity, took the lead in power, changed its course of action, and kept a steady pace. He dared to think and dare to do so. He not only conformed to the historical trend of the development of the productive forces of the salt industry but also gained popular support while taking into consideration the norm, In order to rule out interference with the opposition from the ruling and opposition parties so that the reform can be smoothly and successfully carried out. Due to the scarcity of data, most of the relevant academic treaties often refer to this reform. That is, "Lin’s people wear wells and never add However, so far, no special study on this reform has been seen yet.