Comparatively, the local fiscal administration is systematic in Han Dynasty.

Excessively issued money that led to inflation was the induced cause for the collapse of public finance;the disordered fiscal administration was the subjective cause for the collapse of public finance;the policy makers hesitation in choosing a proper fiscal policy was the key cause leading to the collapse of publ.

A Study on Modes and Implementation of Fiscal Management Informatization;

As a high-level fiscal supervision, public financial audit plas a very important role in preserving fiscal and economic order, standardizing fiscal management, making the fiscal policies function better and strengthening the macro-control.

An analysis of the financial management of the feudal separationist rules in Han Dynasty indicates that feudal separationist rules have the right to collect tax and manage industry and commerce though the inheritance of properties and throne is determined by the central government.

The reforms of national financial management system implemented since 1994 gradually lessened the difficulties of the national finance but it also increased the burden of the country and township government′s financial status.

No special department and personnel were assigned to financial management in the central government.