Abstract: During the Jiaqing reign, the situation of the Jiangnan River Conservancy was becoming increasingly severe. The regular annual maintenance of the major conservancy works and other projects caused huge fi scal burdens. In order to raise suffi cient funding, some offi cials suggested that the expenses of river conservancy should be borne by the people. Bao Shichen proposed some tentative plans, such as sorting out the Jiangnan Reed Camp to provide suffi cient material supplies and selling tidal land to raise enough funds, which were later implemented and which achieved some effects. Bao Shichen’s fund raising reforms, arose from the standpoint of striving to benefi t the people and were based on the principles of profi t and capability. Bao’s approach adjusted the distribution of benefi ts, sought new solutions to raise funds, without increasing government expenditure or the burden on the people. Bao’s reforms played a positive role in relieving the predicament.

摘要： 嘉庆时期，南河河防形势日益严峻，连年举办大工，需费浩繁。为解决经费问题，一些官员建议“以民力治民生”，将河费摊派民间。包世臣针对性地提出改革设想，清理苇营荡地以保障河工物料供给，召买海滨新淤土地以筹集治河经费，并先后得到推行，取得一定效果。其改革设计基于为民争利的立场，兼顾受益原则与能力原则，从调整利益分配格局入手，在增加财政支出与加重百姓负担之外，为南河经费的筹集探索新思路，对缓解当时困局有一定意义。