清代实行中央集权的财政体制，通过定期修订《赋役全书》对州县经理的税收和开支实行严格控制，然而清代州县财政的实际运作却与这种制度设计严重背离。
Centralized financial system is stipulated in the Qing Dynasty , imposing strict tax and expenditure control over prefectures and counties .
赋役全书