民國年間,花錢捐得縣長的馬邦德(葛優 飾)攜妻(劉嘉玲 飾)及隨從走馬上任。途經南國某地,遭劫匪張麻子(姜文 飾)一夥伏擊,隨從盡死,只夫妻二人僥倖活命。馬爲保命,謊稱自己是縣長的湯 師爺。爲湯師爺許下的財富所動,張麻子搖身一變化身縣長,帶着手下趕赴鵝城上任。有道是天高皇帝遠,鵝城地處偏僻,一方霸主黃四郎(周潤發 飾)隻手遮天,全然不將這個新來的縣長放在眼裏...
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