Abstract: Shuwen Shizhang Gao was a manuscript that related the entanglement of Yu family in the salt industry in Shanxi Country at  the  end  of  the Kangxi reign.According to this account,the relationship between the local government and Huizhou merchants began with the salt works of  the Yu family .This  paper explores the source of  capital of Huizhou merchants during the Kangxi reign and the causes of  their rise and  decline.

摘要： 《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。