秦汉时期我国的上计制度有了很大发展,随之形成了大量的上计档案。居延汉简中有相当一部分是居延地区的行政档案,与上计制度密切相关。根据上计的时间与内容,本文选取了居延汉简中与上计有关的简牍,并通过对这些简牍内容的解读,分析了汉代上计档案的一般形制、管理审核及作用。 During the Qin and Han dynasties, the supervisory system in our country had a great development, and a large amount of top files were formed. There is a considerable part of Juyanjianjian’s administrative archives in the Juyan area, which is closely related to the supervisory system. According to the time and content of the plan, this article chooses the jianzhang related to the supervisor in Juyan Hanjian, and analyzes the general form, management audit and function of the supervisor in Han Dynasty through the interpretation of the content of these journals.