《太平广记》(以下简称《广记》)为北宋初年李昉主持修撰的大型类书,主要收录自汉代至北宋初年的野史小说,由于征引书目广博,故其中所载有关唐代政治、经济、社会、民俗、文学等方面的材料,尤其众多。本文以《广记》所载有关唐代胡商史料为主体,并结合正史及墓志等石刻文献中的相关史料,对唐代对外贸易中的胡商问题试作初步探讨,其中扬州胡商问题则为我们关注的重点。一有唐一代,由于来华外国商人颇夥,故政府设置专门机构对其进行管 The “Taiping Guangji” (hereinafter referred to as “Guangji”) is a large class book presided over by Li Zhi in the early years of the Northern Song Dynasty. It mainly contains unofficial history novels from the Han Dynasty to the early years of the Northern Song Dynasty. Because of the extensive quotation, Political, economic, social, folklore, literature and other materials, especially many. Based on the historical materials about the Hu business in the Tang Dynasty as recorded in Guangji and combining with the relevant historical materials in the stone inscriptions such as the official history and the epitaphs, this article attempts to make a tentative study on the Hu commercial issues in the foreign trade in the Tang Dynasty. Among them, Then focus for our attention. As soon as the Tang dynasty passed down, the foreign government set up a special agency in charge of the management