清沿明制，設科、道，上諫君主，下察臣僚，世宗合科道為一，皆隸屬於都察院 ，其主要功能為察臣下而非諫君上，此外，世宗擴大採行將肇始於康熙之密摺制度，除令科 道輪班條奏，更大幅增加摺奏人員，內而部、院、九卿、翰、詹、科道，外而督、撫、將軍 、提、鎮、司、道、知府等。臣工密摺陳奏之資格，除與其本身品職有關外，并視其與皇上 之關係而定，故有下級官員，如同知、知縣等，亦許密摺奏事。雍正一朝，現存二萬餘件之 奏摺中， 有約 400 件具有參劾性質之奏摺，本文就此類奏摺，作一分類，并加予分析，以 提供吾人對雍正朝奏摺中，具參劾性質之奏摺有進一步之瞭解。

　　　　　The impeachment had been a useful instrument for maintaining the efficiency of the bureaucratic organization in Ch'ing China. In order to have a more effective control over this vast empire, the Manchu rulers initiated the famous palace memorial system. At frst, reporters of palace memorials were individually selected by the Emperor. Later, The Yung-cheng Emperor greatly increased the number of reporters increased to include nearly all local officials above the third rank, military officers above the post of brigade-generals (t'sung-p'in 總兵 ) and all high courtiers in the capital. Memorialists in the capital as well as high-ranking officials in the provinces delivered their palace memorials directly to the Chancery of Memorials (tsou shih ch'u 奏事處 ) which was responsible for transferring memorials to the imperial desk. The Emperor was said to read and make remarks on these palace memorials himself Through the use of palace memorials, the Emperor was able to achieve the purpose of supervising his bureaucratic appointees. During the reign of the Yung-cheng Emperor, a total of 1,113 memorialists presented more than 23,000 palace memorials to the monarch. Among them, 401 pieces can be classified as "impeachment." It is the intention of this paper to make an inquiry into the nature and contents of the impeachment reports among the palace memorials with a hope to provide better understanding of this famous imperial control system under the reign of the Yung-cheng Emperor.