作者从曾国藩存世的两千余道奏章中精选出四十七折，并对这些奏折的时代背景、相关情事以及它在当时的作用、历史上的影响等加以评点解析。该书在原折之后附有译文，以便读者更好地阅读和理解原折内容，而在译文之后的作者评点部分则犀利精到，读者从中可以一窥晚清复杂微妙的官场文化。同时，在评点之后还有写作简析和要言妙道部分，分析奏折中的写作技巧以及精彩文句，并指出其于报告类文体写作的可资借鉴之处。
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