唐代宗广德二年开浚汴水，是唐后期漕运史上的重大事件，但由于《旧唐书·代宗本纪》的记载错误，有关工程开始的时间、主持者和参与者的情况都不甚明晰。本文结合史传、诗文材料考订有关史实，从版本源流上指出了《旧唐书·代宗纪》致误的原因，同时得出了开汴工程是由刘晏策划和领导，并借助于河南节度使的军队力量完成的结论。 Tang Dynasty Zong Guangde two years dredging water, is a major event in the history of water transport in the late Tang Dynasty, but due to the “old Tang, Daizong Ji” error, the project start time, the situation of the host and participants are not very clear . Based on the historical facts and textual data, this paper points out the causes of the errors in the “Old Tang Dynasty and the Chronicle” from the origin of the edition, and at the same time concludes that the opening project is planned and led by Liu Yan, The conclusion that the army forces have accomplished.