清朝后期,黑龙江地区在军府制下已经设置府、厅、州、县,开始由军府制向行省制的过渡。这种过渡不仅有其深刻的历史原因,同时为清末黑龙江行政改革奠定了重要基础。 In the late Qing Dynasty, the government of Heilongjiang Province had set up prefectures, departments, prefectures and counties under the system of military administration and began the transition from military system to provincial system. This transition not only has its profound historical reasons, but also laid an important foundation for the administrative reform in Heilongjiang in the late Qing Dynasty.