安史之乱后，经漕运输送的东南财赋成为维持唐朝政权的重要支撑。为推动漕运高效运转，唐朝后期朝廷形成较为完整的漕运管理体系。本文采用多种史料，借助管理学的理论视角，从机构、官员、法规政策和改革过程等四大方面探讨分析唐代后期江南地区漕运管理的整体状况与演变历程，并以时人诗歌佐证。本文认为刘晏改革奠定了唐代后期漕运管理体系。刘晏担任的转运使成为唐代后期漕运管理的主要官员，弱化了中央六部对漕运的管理权力。同时，刘晏于江南漕运要地设立巡院，制定并施行大量漕运管理规则，强化对漕运的直接控制。“刘晏之法”基本延续到唐朝灭亡，保障了江南漕运的顺利实施，为后世留下了宝贵遗产。

After the Anshi Rebellion, the southeastern wealth sent by cao-yun (water transportation) became an important support for maintaining the political power of the Tang Dynasty. In order to promote the efficient operation of cao-yun, the imperial government in the late Tang Dynasty formed a relatively complete management system. With the reflection of the poetries in that time and partially through the theoretical perspective of management, this article uses a variety of historical materials to analyze the overall situation and evolution of the management of cao-yun in Jiangnan Area during the late Tang Dynasty from institutions, officials, regulations, policies and reform process. This article believes that Liu Yan's Reform laid the cao-yun management system for the late Tang Dynasty. The Zhuanyunshi became the main official of the cao-yun management in the late Tang Dynasty, weakening the management power of the central six departments. Liu Yan also set up a local institution xunyuan(patrol) in Jiangnan Area and implemented a large number of rules for the management of cao-yun, and strengthened the direct control of it. The "Law of Liu Yan" basically continued to the demise of the Tang Dynasty, which guaranteed the smooth implementation of Jiangnan's cao-yun and left a valuable legacy for later generations.