烧锅票制是清朝在东北地区实行的将参票摊派给烧锅铺商、令其帮办参务的制度。烧锅票制的沿革流变与清代东北地区烧锅业的发展关系密切，两者相互影响，并共同推动了清代东北的经济发展与边疆开发。本研究从烧锅票制、烧锅业、烧锅铺商三个角度切入，首先厘清烧锅票制研究中素有争议的烧锅票起源、发放方式等问题，继而从烧锅业的角度出发，展现烧锅票制带来的烧锅业地位转化，最后讨论烧锅票制度下烧锅铺商的身份构成等问题。

第一章主要考证烧锅票的起源、发放、数目增减及帮贴方式演变。本章在检讨前人已有观点的基础上指出，吉林最早在乾隆十年（1745年）、盛京最早在乾隆二十四年（1759年）开始发放烧锅票，且发放方式有所不同。盛京烧锅铺商从地方官处承领参票后，私下与刨夫议定帮贴银数，再将参票交予“包门人”代办。吉林及所属地方有专设“烧锅票”名目，或将参票放给刨夫、或将参票放给烧锅，由官为议定帮贴银数进行津贴，最后交由官设“揽头”采参、交参。其中，学界对“包门人”的职责尚有争议。事实上，盛京“包门人”与吉林“揽头”本质相同，只是名称不同。自嘉庆年间至咸丰初年，盛京每座烧锅承领参票的数目不断增加，吉林及所属地方帮贴银数也在不断增长。

第二章探讨烧锅票制与清代东北烧锅业地位的变化，同时探讨其与地方财政之间的关系。在乾隆朝酒禁的大环境下，盛京、吉林地方政府均在不同程度上松弛酒禁，为烧锅票制确立奠定基础。酒禁松弛、参务压力以及中央对地方政府正额外财政收入的体系化倾向，推动烧锅票制最终确立，烧锅铺商亦得以合法经营。这一时期主导参务的制度更应该称作“帮贴银制”，烧锅票与参务依旧保持紧密的联系。在参务停办之后，烧锅票随着参务一并成为东三省俸饷的重要来源之一。烧锅铺商此后所纳“烧锅票课”、各项税款以及地方保护烧锅业的种种措施表明，随着烧锅成为地方财政的来源之一，烧锅业的地位再次提升。从乾隆朝时禁时驰到咸丰朝之后鼓励开设烧锅，这是经由帮办参务而带来的转变，也是东北地方烧锅业发展的独特之处。

第三章关注烧锅票制下清代东北烧锅业与烧锅铺商的三个侧面。其一，烧锅铺商与刨夫的关系。烧锅铺商与刨夫多是汉人移民，案例显示出有些烧锅铺商与刨夫是同乡，或者为烧锅铺佣工的同时也兼任刨夫。其二，举凡清代东北旗人经营烧锅之例并进行考述。清代东北旗人主要以入股的方式与民人合办烧锅。因做酒违例，还有伙开烧锅以平摊责任的例子。另外，也有自主经营酒铺、当铺的情况。其三，烧锅业的盛衰变化。乾隆朝繁盛的烧锅业虽经由帮办参务得以长期经营，但参务的压力也使其日益衰颓。在参务停办与大量民人涌入垦荒之后，烧锅业又再次兴盛。

The shaoguo-ticket institution that demanded local shaoguo business people accept ginseng tickets was a distinctive institution among the ginseng affairs management system. The change of the shaoguo-ticket institution was closely related to the development of the shaoguo industry. This research shows the interaction between the shaoguo-ticket institution and the shaoguo industry, and discusses the significance of them on the economic development and frontiers development of the Northeast of the Qing dynasty. The study discusses from three perspectives: the shaoguo-ticket institution, the shaoguo industry, and the shaoguo merchants.

The first part mainly examines the origin, distribution method, and the number of shaoguo tickets. Jilin first issued shaoguo tickets in the 10th year of Qianlong and Shengjing was first in Qianlong's 24th year. In Shengjing, the shaoguo merchants received the ginseng tickets, and then handed over money and the tickets to “baomen”. Jilin had the special item named “shaoguo-ticket”, part of shaoguo tickets were received by the shaoguo merchants, and another part of them were received by digging workers. The article points out that the responsibility of “baomen” was the same as Jilin’s “lantou”, while they were different in the name. The subsidies paid by Shengjing and Jilin shaoguo merchants rose considerably from the Jiaqing period to the early years of Xianfeng.

The second part discusses the change of the status of the shaoguo industry and its relationship with the local finance. In Shengjing and Jilin, the governments partly allowed merchants to sell shaoguo. After the establishment of this institution, the shaoguo merchants in the northeast received a “license” for legal operation. The article pointed out that the system from Jiaqing to Xianfeng years should be called a “subsidy system”. The main feature was that local governments used various local public expenses and sought help from merchants to obtain ginseng. As a result, the shaoguo industry was gradually linked to the local finance. Finally, after the ginseng affairs were suspended, the shaoguo-ticket followed them as one of the important sources of local governments’ funds income in northeast area. Since the shaoguo taxes had become one of the important sources of local finances, the status of the shaoguo industry had also changed. It was one of the characteristics of the development of the shaoguo industry in the northeast area of Qing dynasty.

The third part focuses on the three aspects of shaoguo industry and merchants under the shaoguo-ticket institution of the Qing dynasty. Firstly, the relationship between the shaoguo merchants and the workers who dig the ginseng. The article pointed out that shaoguo merchants and workers might be familiar with each other because they were mostly immigrants. Secondly, discuss the experience of bannermen engaged in shaoguo business in the northeast. The bannermen there mainly organized shaoguo shops with Mingren(non-bannermen) in the way of shares. Thirdly, the article believes that the prosperous shaoguo industry has been declining under the shaoguo-ticket institution. After a large number of people poured into reclamation in northeast area, the shaoguo industry flourished again.