太上皇宫自古有之,但乾隆以前的太上皇宫俱无存,且缺少文献记载,其营建过程不尽详细。本文利用清宫档案文献,对历史上最后一座太上皇宫宁寿宫前后路殿宇的兴建项目、添建项目工程及经费预算等作了详细的考证。并对宁寿宫的修建年代作了探讨,分析了乾隆建造太上皇宫的原因与理想以及乾隆对宁寿宫未来命运所作出的安排。 Too many palaces have existed since ancient times, but too many imperial palaces existed before Qianlong and there was a lack of documentation. The construction process was not detailed. This article makes use of the Qing archives literature to make a detailed research on the construction project of the palace in front of and behind the palace of the last imperial palace in Nanjing, the construction project and the budget of the project. It also discusses the age of Ningshougong, analyzes the reason and ideal of Qianlong imperial palace built by Emperor Qianlong and the arrangements Qianlong made to the future fate of Ningshougong.