摘要 唐宣宗以盛年即位，對於有「老儒生」稱號的宣宗而言，自有一套治國理想。宣 宗雖為宦官所立，但他企圖削弱宦官集團實力，終究無法徹底解決肘腋之患。他深知吏 治良窳與國勢盛衰，息息相關，唐代監察制度對於吏治之維繫，固有一定的貢獻，但中 唐以後監察權日被侵奪，監察權威日削，復加上業務日繁，官僚風紀日壞，監察功能不 彰，且在中晚唐官僚的價值觀裏，御史不是為官的最終目標，宣宗屬晚唐較積極的皇帝， 因應御史職權日漸陵夷，監察體系價值觀大幅轉向的挑戰，他深知既然無法根除宦官勢 力，便審慎的在宦官環伺的局面中整編統治班底與破除內外膠固積習，他廣泛蒐集各方 資訊，企圖做出適才適所的派任，凡此，對大中政治均有正面效應。然其改革無法竟其 功，揆其癥結，厥為宣宗在百年沉痾的夾縫中，逐步收掌皇權，遂至產生施政意識形態 掛帥與對臣僚自矜其能之弊，後繼者，不如宣宗之聰察，大中政治亦只能及身而止。

Abstract Shiuan-Tzung, at his middle age succeeded to the emperorship. Renowned as an intellectual, Shiuan-Tzung embraced within ideals and ambition to run the state. Therefore, officially named by eunuches, though, he still tried to lessen the power and influence of eunuchs—this nevertheless was aborted later. Shuian-Tzung knew the close relation between sound official systems and prosperous epoch; therefore, the control system of Tang Dynasty gave rise to more sound system aforementioned. However, due to the degradation of the control right after the mid-Tang, the more complicated businesses, and the deterioration of the system, the control system became less effective and efficient. In addition, the rights of Yu Shi were weakened, which challenged the control system; eunuchs, not ridable though, were thereby reorganized and renewed for better use. Shiuan-Tzung widely collected information related, and assigned talents proper to the very positions; all these administrations were proved positively effective. It’s a pity that such changes failed to be fully completed; the reasons included the deteriorating flaws buried within the official system, ideological conflicts deriving from emperor’s limiting their rights, and officials related not open to any transformations to come. Besides, emperors following Shiuan-Tzung were less smart and less capable of handling such tremendous changes regarding official systems. The grand plans mentioned above were therefore aborted.