| Abstract |
Since the Tang Dynasty In China, the government used the loan system to collect revenue. Some scholars thought that Pi-Pu (Department of Judicial Control) was the highest administrative organization in charge of the official capital, but this speculation could be wrong. The official loan of the capital city was managed by different government organizations independently, Pi-Pu was only responsible for financial control, not responsible for direct management. The manager of the official loan was the executive officer in charge of the financial business of that organization, even if the interest money was designated to be used by other government organizations, however, the official loan was under central control system in order to reduce the personnel cost and to increase efficiency. The actual manager of the official capital money was the subordinate under the executive officer. The manager of the official loan of different districts was not the auditor, just like in the capital city, the executive officer was in charge of the official loan, but the actual manager was the senior administrator of prefectural granary section and county commandant. As shown by Dunhuang-Turfan manuscripts, the management of the official loan of various districts was very complicated, the loan business could involve many organizations, therefore the control and coordination on the operation and pay-back of the capital money by the senior officer of the higher level office was very important. |
