州县在清代盐政和保障盐税征收中至为重要,负有地方通商疏引的职责,朝廷对州县官也有严格的盐法考成。但由于清代制度设计中地方州县没有独立地位,因此在盐政的日常运作中常常处于被动。康乾时期广东东莞县“盐入粮丁”(将盐课派入田亩)的事件,就是在上级政策与州县实际之间的矛盾激发下进行制度调整的结果,是一个从不符合朝廷盐法,到在州县的日常运作中逐渐得到默许的政策。这一过程表明,州县官在盐法考成的压力下,时常借助时势变化和对制度的因应利用,通过寻求州县与上层制度之间的博弈点和利益契机,达到适时调整地方盐法的目的,从而保障有清一代盐政的有效运作和盐税的正常完纳。 County in the Qing Dynasty salt and salt tax protection is important, with the responsibility of local trade and discipline, the court on the state magistrate also has a strict salt method test. However, due to the fact that local prefectures and counties in the Qing Dynasty did not have an independent status in the system design, they were often passive in the daily operation of the salt administration. Kangxi period Dongguan, Guangdong Province, “salt into food D ” (the salt class into the field mu) incident is the result of the system adjustment triggered by the conflict between the superior policy and the actual state is a non-compliance The court salt law, and gradually get acquiesced in the daily operation of state policy. This process shows that under the pressure of the salt method test, county magistrates often make use of the changes of the times and the corresponding utilization of the system to find the opportunity to adjust the local salt method by seeking the game point and the benefit opportunity between the state and the upper strata system So as to ensure the effective operation of the salt administration of the Qing Dynasty and the normal acceptance of the salt tax.