《百二老人語錄》乃是清代名臣松筠在乾隆年間以滿文寫成的著作，全書內容據松筠所說，是他所記得的120 則老人舊言。嘉慶年間， 另一位名臣富俊將《百二老人語錄》漢譯，自此《百二老人語錄》出 現了滿漢合璧本與漢文本的形式。目前世界上留存十餘份的藏本。本 文在相關研究基礎上，補述前人未說明或觸及的問題，並試著回應前 人提出的疑問。另外，本文比較眾多版本，發現《百二老人語錄》的 內容，滿文本與漢譯本是兩個系統，部分故事在漢譯本中，內容是經 過改寫的。最後本文針對《百二老人語錄》的史料性質，提出自己的看法。

The book of Emu Tangγô Orin Saqda-i Gisun Sarkiyan was written in the Ch’ing Dynasty by an eminent minister named Sungyun. The book was a collection of stories told by one hundred and twenty old people and was translated into Chinese by another famous minister Fugiyôn. Currently, there are more than ten manuscript copies of the book with Manchu and Manchu-Chinese forms. This article compares the different versions of Emu Tangγô Orin Saqda-i Gisun Sarkiyan and provides new discoveries by evaluating the quality of this book.