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『秋霞理論(lun)』介紹:在中國歷史上的208位(wei)(wei)皇帝之中，乾(qian)(qian)隆(long)(long)(long)（劉(liu)(liu)永 飾(shi)）89歲最壽，而這位(wei)(wei)自(zi)稱“十全(quan)(quan)老人”的皇帝生性風流，喜好(hao)與(yu)大臣逗趣。主持編撰《四庫全(quan)(quan)書(shu)》的劉(liu)(liu)墉(yong)(yong)（李(li)昆 飾(shi)）機智(zhi)過人，頻頻用(yong)連珠(zhu)妙(miao)語解(jie)開乾(qian)(qian)隆(long)(long)(long)的刁(diao)鉆問題。乾(qian)(qian)隆(long)(long)(long)、劉(liu)(liu)墉(yong)(yong)與(yu)鄂容(rong)安一行(xing)微服下(xia)揚州，一路上，鄂容(rong)安慫恿乾(qian)(qian)隆(long)(long)(long)與(yu)劉(liu)(liu)墉(yong)(yong)對賭(du)，后(hou)(hou)者(zhe)巧舌如簧令皇帝無(wu)法得(de)(de)(de)勝，恰巧揚州八怪之一鄭板橋(qiao)（岳(yue)華 飾(shi)）拒絕為(wei)皇帝作(zuo)畫，乾(qian)(qian)隆(long)(long)(long)遂(sui)難為(wei)劉(liu)(liu)墉(yong)(yong)取得(de)(de)(de)鄭板橋(qiao)墨寶(bao)，不(bu)想劉(liu)(liu)墉(yong)(yong)再次得(de)(de)(de)手。乾(qian)(qian)隆(long)(long)(long)與(yu)鄂容(rong)安獨自(zi)出行(xing)，于路為(wei)歌女大鳳（惠英(ying)紅 飾(shi)）解(jie)圍后(hou)(hou)又(you)巧遇神算子，種種奇遇之后(hou)(hou)，乾(qian)(qian)隆(long)(long)(long)又(you)得(de)(de)(de)到(dao)了難為(wei)劉(liu)(liu)墉(yong)(yong)的新(xin)辦法……