Abstract: This article analyzes the salt administration, official activities, Salt business, public monopoly and public sale from the angle of history and law, and discuss the structural element of Qing salt affair in law. T he article argues on the theories about the character of Piao Yan, such as inherited organization of salt merchants as the predecessor of joint-stock company.

摘要： 本文从历史学和法学的双重角度对盐政、盐务、盐业、专卖、专营、公卖等概念加以厘清，分析清代盐务专卖的法律构成要件，对关于票引法性质的世产说、有价证券说、契约说、许可证说逐一加以辩正，认为清代盐商商纲组织是股份公司的前身。