順治年間鈔貫停發後，官方有 180多年沒有發行紙幣，清廷要面對內憂 (太平天國) 及外患 (西方列強)，主張由官方發行紙幣的呼聲很多，所以發行「大清寶鈔」及「戶部官票」兩種紙幣。本研究發現： 1. 「大清寶鈔」及「戶部官票」，可以看出「至元通行寶鈔」及「大明寶鈔」的設計，確立了「直式印刷」風格。 2. 在票面上加蓋印記及增加流通印記、花押，以保證紙幣在市面的信譽，流通過程，花押、印記多寡，便是判定紙幣真偽重要指標，也是紙幣簽發編排防偽重要一環。 3. 初期的「大清寶鈔」會加蓋「套子印」，咸豐六年面額超過五千文寶鈔紙幣，不加蓋黑色「套子印」。咸豐六年後期簽發的寶鈔紙幣，面額二千文以下流水 (張) 號書寫仍為中文數字小寫。咸豐六年「後期簽發」面額五千文的寶鈔紙幣，在流水 (張) 號書寫型式，字冠仍以「千字文」的編排簽發，流水 (張) 號改用蘇州碼的書寫型式，「蘇州碼」所填寫張號的大清寶鈔，都是官方發行單位為了因應所需，簽發、填寫大量紙幣發放於市面流通的應急之策。 4. 戶部中央所發行的官票字冠 (軌) 文字選用，如玄、黃、洪、荒等排除，屬於「避諱字」。在地方所簽發使用的字冠 (軌) 中，有驚、禽、獸、丙、舍、帳等六字是屬於「避諱字」。

Since issuance of Chao Guan stopped in Shunzhi Era, the government had not issued paper money for over 180 years. When Qing court faced internal revolt “Taiping Heavenly Kingdom” and foreign invasion “western great powers”, voices stood for banknote issuance by the government, thus two bills “Da Qing Bao Chao” and “Hu Bu Guan Piao ‘banknote issued by the Ministry of Revenue’ ” were issued. The study found: 1. From “Da Qing Bao Chao” and “Hu Bu Guan Piao”, the design of “Zhi Yuan Tong Xing Bao Chao ‘banknote issued in Yuan Dynasty’ ” and “Da Ming Bao Chao” was discovered that confirmed the style of “upright printing”. 2. Bill was marked as well as circulation mark and specific sign were added to ensure the credit of paper money in market. Number of specific sign and mark in circulation, an important indicator for verification of the paper money, plays an important role in anti-fake design of paper money issued. 3. “Tao Zhi Yin ‘seals’ ” were affixed to the early “Da Qing Bao Chao”. In the sixth year of Xianfeng’s reign, bao chao paper money with face value over five thousand wen was not affixed with black “Tao Zhi Yin”. Serial “sheet” number of bao chao paper money issued in the late sixth year of Xianfeng with face value less than two thousand wen was written in Chinese digit in a small letter. As to serial “sheet” number of Bao chao paper money with face value of five thousand wen “issued” in the “late” sixth year of Xianfeng’s reign, the first character was in an arrangement of “thousand character classic” while the number was written in Suzhou numerals. Da Qing Bao Chao with sheet number written in “Suzhou numerals” was a policy of official issuing unit to meet an urgent need by signing and issuing a great deal of paper money for circulation in market. 4. For selection of the first character “track” used on Guan Piao issued by Hu Bu “the Ministry of Revenue”, Shiuan “dark”, Huang “yellow”, Hong “deluge” and Huang “barren” were excluded which are “words to avoid”. Among the first characters used in issuance of paper money by the local government, Jing “fright”, Chin “birds”, Shou “beast”, Bing “the third of the ten ‘Celestial Stems’ ”, She “abandon” and Jang “debt” are six “words to avoid”