Finance Transformation System in South Dynasties

The imperial power in East Jin and South Dynasties declines and its ability to control the local authorities is to a large extent limited. The local administrators not only control the regional finance,but also constantly retain for their own use the tributes that should go to the central Government. Under that condition,the emperor starts to set up a finance transformation institute responsible for transforming local tax so as to put an end to their abuses. Records of South Qi of XIAO Zi-liang Biography and other historic documents reveal that such a system does play an important role in protecting the central governmental income.