鄒魯是國民黨元老。求學時受教於朱執信，和陳炯明同窗，參加革命，推翻滿清。鄒魯早年的事業和陳炯明關係密切，在討袁、護法運動、粵軍回粵、收復廣東革命基地等活動中，表現優異，並逐漸獲得孫文的信任，民國9 年11 月，被任命為兩廣鹽運使。本文旨在探究鄒魯擔任兩廣鹽運使一年七個月中，對弊端百出的兩廣鹽務，興利除弊的作為，包括：成立鹽務研究會、改鹽場為鹽務管理局、緝私營隊的裁併、杜絕貪污、提升行政效率等；此外，也試著指出，鄒魯在陳炯明六一六事件前，以兩廣鹽稅，支持孫文北伐，以致與陳炯明關係絕裂，幾遭不測，從此受知於孫文，日後出長國立廣東大學，讀校三民主義，國民黨一全大會後，被孫文指定為中央執行委員兼青年部長，負責國民黨的青年工作，奠定了他在國民黨中的重要地位。兩廣鹽運使成為鄒魯一生中關鍵性的一段經歷。

Tsou Lu was a senior member of the Kuomintang. He was a student of Chu Chih-hsin. Owing to the fact that he and Chen Chiung-ming were classmates, they had a good partnership in revolutionary movements namely the Anti-Yuan, The movements of constitution protection, and the Kwangtung army back into Kwangtung. Under these circumstances, Tsou Lu got appreciation from Dr. Sun Yat-sen, and was designated as Salt commissioner in Kwangtung-Kwangsi in December of 1920. The main concern of this paper is to study the achievement of the salt affair reform employed by Tsou Lu, such as the establishment of the association of salt affairs, preventing official staff from corruption, and raising administrative efficiency. The most important thing is that Tsou Lu offered economic recourses from taxes on salt to support Dr. Sun Yat-sen. Because of this he had to break off his relationship with Chen-Chiung-ming and he almost got killed. Consequently, Tsou Lu gained higher regard from Dr. Sun Yat-sen and was designated later as the president of the Kwangtung University and the editor of the final draft of Sam-min chu-i. After the First National Congress of the Kuomintang in 1924, Tsou Lu was designated by Dr. Sun Yat-sen as a member of the Central Executive Committee’s standing committee and as director of the youth department of the Kuomintang. Finally he became a very important figure in the Kuomintang and that importance was built upon his working experience as Salt commissioner in Kwangtung-Kwangsi.