本文通过对清代州县衙门经费的量化分析,发现州县衙门经制性经费与实际所需之间有很大的差距。清廷虽然试图解决这一问题,但终清之世,效果寥寥。因此,州县官为了保障政务活动的进行,不得不采取征收田赋附加、差徭、杂税盈余等手段加以补苴,结果使百姓的负担日益加重。 Through the quantitative analysis of the Yamen funds in Qing dynasty, this paper finds that there is a big gap between the state capital Yamen system funds and the actual needs. Although the Qing court tried to solve this problem, its effect was very limited in the end of the Qing Dynasty. Therefore, in order to guarantee the progress of government affairs, prefectures and prefectures had to resort to measures such as the addition of land grants, differences in income taxation, and tax surpluses to make up for the increase of people’s burden.