Abstract:  Salt was one of the financial resources of the Southern Ming. High - ranking officers
from the Daxi army took charge of the administration of salt policy in Yunnan province, and civilian
officials participated in the administration at the grass roots level. Tax quotas increased because of
military expenditures, a reduction of salt output, and an expansion of the market area. The remnants of
the Daxi Army implemented proportional allocations, which yielded abundant profits to salt- workers.
Under the Qing Dynasty occupied the area, surrendered officers and officials were reappointed as
salt governors. The tax quotas and proportional allocations were inherited, and the tax standard of the :
Southern Ming became the original quota of Qing Dynasty, but the proportional allocation between
government and salt- workers was replaced by a quota system. In this way, the unorthodox precedent of
the Southern Ming generated a new ordinance in the Early Qing.

摘要：       明清鼎革之际， 滇盐成为南明政权供应军需之利薮。南明治下，云南全省 盐务为大西军余部
出身的高级武官统摄，基层各提举司盐务由文官管理。盐课额度激增与军费压力、食盐减产和票岸东扩有
关。南明推行官灶分成制度，将产盐收入按比例分予灶户作为工本，灶户获利优厚。清廷在接收云南盐政
时，吸纳盐务降官，南明课额成为清廷加征盐课的基准，而官灶分成则由比例制走向定额制。清初云南盐
政之“经制”实孕育于南明“伪例”的遗韵中。