本文撰稿于2013年6月,据同年5月笔者应邀赴广州海关作同题学术讲座的讲演提纲为基础,加以学术化的修订整理而成。以中国文献为主,与西方文献相印证。首先探讨广东十三行与粤海关制度的起源,继而探讨十三行与粤海关在清代广州中西贸易体制中的地位,进而从十三行承商及退商、总商、保商、行佣诸制度,以及备贡与陋规两事探讨十三行与粤海关的关系。笔者认为,从唐宋市舶制度到十三行与粤海关制度显然是历史的进步,然而封建末世的岭南愈演愈烈的贪风,使这一制度积弊丛生,致启西方侵略者觊觎之渐,岭海之门终于被挟着鸦片和坚船利炮而来的西方侵略者所攻破,历史的教训,足引为后世炯戒。 This article was written in June 2013, according to the same year in May the author was invited to go to Guangzhou Customs lectures on the same topic academic lectures as the basis, to be revised and compiled from the academic. Mainly Chinese literature, proofs with Western literature. First of all, it explores the origins of Guangdong’s 13th line and Guangdong’s customs system. Then it explores the status of the 13th line and the Guangdong Customs in the Sino-West trade system in Guangzhou in the Qing Dynasty. From the 13th line, Commission system, as well as prepared tribute and humble rules to explore the relationship between the 13th line and the Guangdong Customs. The author believes that the system from the Tang and Song Dynasties to the Thirteen Customs and Guangdong Customs is obviously a historical improvement. However, the intensified greed in the late Feudal Lingnan made the system troubles and the Western invaders gradually began to wander. The sea gate was finally overcome by the Western invaders brought by the opium and the cannon and gunfire. Historical lessons have given sufficient guidance to future generations.