The Republic Of Salt Audit By Its Reform

The Loan Agreement for rebuilding economy was signed by Yuanshikai due to the construction of the Inspectorate of Salt Revenue (ISR). From then the sovereignty of Chinese salt tax was lost. By means of the revolution of the ISR, after the government of Republic of China founded in the city of Nanjing, it regained the sovereignty of Chinese salt tax step by step. The thesis studies the ISR and the reform of it in three parts.The first part is the study of the administrative system of Chinese Salt Policies which before the foundation of ISR from the administration of Salt Policies in the late years of the Qing Dynasty. It describes the whole process of the foundation of ISR in details, and mainly discusses the power and status of the ISR in its early years.The second part, after the first revolution of the ISR, the power of it had been enlarged. It was the beginning of Chinese Salt Policies controlled by foreigners. The ISR played an important role in the revolution of Salt Reform led by Sir. Richard M. Dene form Foreign Associate Chief Inspector.The third part, during 1916—1918, the complicated political situation had negative influence in the ISR. It was be canceled by the government ruled by Jiangjieshi in 1927. In 1929 the ISR has been recovered and concurrently in charged of seizing smugglers and administration.The last part is conclusion. The author describes the course of the ISR in brief and appreciates the action of it. The cancellation of its name marked the recovery of the sovereignty of Chinese salt tax.