本文通过对《唐六典》中正文与注文的重新考察,并结合其它典籍的相关记载,发现开元二十三年曾有过一次大规模的政府机构改革。这次机构改革的精减率达到了十分之一,乃有唐历史上绝无仅有。它既与当时的经济背景直接相关,也是盛唐官制调整、成熟与定型的关键一环,同时还与当时的宰相政治尤其是李林甫的执政风格密不可分。 Through reexamining the texts and annotations in “Tangliudian” and the related records of other books, we find that there was a large-scale reform of government agencies in Kaiyuan 23 years. The refinement of the reform rate has reached one-tenth, but the history of Tang Dynasty unique. It is not only directly related to the economic background of the time, but also a crucial part of the officialdom adjustment, maturation and stereotyping in the Tang Dynasty. At the same time, it is also closely linked with the political style of the prime minister at the time, especially Li Linfu.