同治初年江浙两省裁减漕粮正额，官书、方志记载殊多，而继之实行的裁减由河运帮费转化而来的海运津贴，关系当时积重难返的漕弊的整肃，意义更为深远，官方权威的编年史 《清实录》却不见记载，今人研究也只在论述筹集海运经费时才有所涉及。本文拟从革除嘉道以来积重难返的漕弊的角度，对清代漕运史上这一重大事件重新审视，展示其进展的委曲和周折，揭示津贴沉疴最终革除的主客观原因。

The reduction of the regular tribute grains from Jiangsu and Zhejiang provinces in the early Tongzhi reign was widely recorded in official documents and local gazetteers． The ensuing reduction of the subsides for sea transportation and transformation of the canal assisting fee ，which was crucial to the reform of the deep-rooted corruption of the tribute grain transportation，had far-reaching influence，however，it can not be found in the Veritable Records nor do modern scholars mention it in their research on the funding of sea transportation． This paper revisits this important issue in the tribute grain transportation of the Qing，reexamines its origins and developments，and explores the subjective and objective causes for the ultimate abolishment of the allowance．