十九世紀中葉，中國遭遇兩千年未有之變局，內憂外患，紛至沓來，無論政治、經濟、社會、文化各方面，都有劇烈的變化。知識份子奮起改革，貢獻心力，以因應世變。張謇以狀元之尊，致力於清末民初的經濟現代化，投身實業，創設學校，建設地方，除舊更新，他的成就是多方面的，鹽務也是張謇向所關注的領域。鹽稅自古以來就是中國政府重要稅收來源，延至清末，鹽務積弊已深，沉痾難解。本文旨在探究張謇鹽務改革的主張，指出就場徵稅、自由貿易、恤丁化梟、減稅弭盜、降低製鹽成本等，為張謇鹽務思想的核心主張。為實踐理想，張謇接辦同仁泰鹽業公司，親自從事製鹽技術的改良，和產銷制度的合理化，惜受制於傳統鹽法而失敗。吾人仍可藉此了解二十世紀初葉，中國鹽務改革派對鹽務改革的主張與作為。

The main concern of this paper is to study Chang Chien and the reorganization of salt affairs. Facing the invasion of Western imperial power in the middle of nineteenth century, China encountered a dramatic challenge which has ever happened in history. Under this circumstance, some intellectuals decided to devote efforts to social reform. Chang Chien was one of the outstanding figures among those social reformers in the late Ching Dynasty, as he involved in establishing school, local industry and the reorganization of salt affairs. This paper focuses on discussing one of his great achievements namely the reorganization of salt affairs. Revenue form salt tax always was the most important income of Chinese government. However, in the late Ching Dynasty, the administration of salt corrupted and the reform was needed. The core themes of Chang Chien’s salt reform included: reducing multiple items of slat tax into one salt tax which takes in accordance with industrious location, free trade, improving worker’s welfares, attacking salt smugglers, cutting cost, etc. While Chang Chien was the head of Tong Ren Tai salt company, he participated in renovating the skill of salt making in person. He also tried to improve the marketing of salt. Chang Chien’s reform failed because of traditional law of salt. Nevertheless, it is worth to derstand what has been done in the early twentieth century regarding the reorganization of salt affairs.