【摘要】 俸禄制度是官僚行政动力机制的一个重要环节。中晚唐俸禄制度的变化以顺宗朝的官员俸禄制改革为起点，它的政策内容完全为宪宗元和改革所继承，其中心议题是置本收利和职田问题。这些问题规定和影响了唐后期百年间(805—907)官员俸禄与官署经费的变革。只是在武宗尤其是宣宗时代，边疆官员的待遇以及官员俸禄靠吃官健空饷的问题才被提上议事日程。改革似乎涉及一些深层次问题。但是，随着这些改革的消失以及其效果的空泛化，唐朝的历史也走到了尽头。更多还原

【Abstract】 The salary system was a critical component of the bureaucratic administrative mechanism. The changes in the salary system in the middle and late Tang Dynasty began with the official salary reform during Emperor Shunzong’s reign. The policy content of this reform was fully inherited by Emperor Xianzong’s Yuanhe(元和)Reforms. The central issues were the establishment of capital to generate interest income and the management of official allotment lands. These issues regulated and influenced the reforms of officials’ salaries and government expenditures throughout the late Tang Dynasty(805-907). Only during the reigns of Emperor Wuzong and especially Emperor Xuanzong were the treatment of frontier officials and the issue of officials embezzling the pay of garrison troops addressed. The reforms seemed to address some profound systemic issues. However, as these reforms faded and their impact proved to be superficial, the history of the Tang Dynasty also came to an end.更多还原