提 要：《两广盐利疏》出现时间当在正德十一年三月至六月之间，其作者并非黄佐，而是两广总督陈金。该疏名称本为《复旧规以益军饷疏》，广为人知的《两广盐利疏》之名是后来的收录者所加，并未体现该疏主旨。该疏以恢复秦纮旧规为名，实则是选择秦纮旧规和解冕、林廷选“新议”中最有利于增加两广总督府盐利收益的制度因素，参以己意形成的“新规”，核心要求是恢复私盐“自首”制度，以增加军饷。该疏在陈金奏准施行后不到一年，就因有损朝廷盐利被户部署郎中丁致祥奏革，但最迟在万历年间又被变相恢复。

关键词：《两广盐利疏》；黄佐；陈金；考证

Title: A Textual Study ofLiangguang Yanli Shu

Author:Liu Liping, Professor, School of West River History and Culture, Zhaoqing University, Guangdong, Zhaoqing, 526061, China & Postdoctoral Fellow, Zhou Enlai School of Government, Nankai University, Tianjin, 300071, China.

Abstract: Liangguang Yanli Shu(两广盐利疏) is a memorial sent to the emperor in 1516. Its author was not Huang Zuo (黄佐) as commonly known but Chen Jin (陈金) who was then the Governor-general of Guangdong & Guangxi provinces. The original title of this memorial is FuJiugui Yiyi Junxiang Shu(复旧规以益军饷疏). The appeal of this memorial is to increase the tax revenue of salt for the Governor-general controlled military expenditure. The document was ratified by the emperor and taken into effect for nearly one year. Although it was abolished soon for its possibility of jeopardizing the central governmental income, the policy idea of this document was actually carried out in disguise in no later than WanLi period.

Key words:Liangguang Yanli Shu; Huang Zuo; Chen Jin; textual study