中國自唐代起，官府大量用放貸法來籌措財源。有學者以為，比部是官本的最高行政管理機構，但這項論斷可能是個誤解。京司官本係由各司獨立經營，比部只從事財務檢查，非官本的直接負責人。各司官本的管理者，是該司處理財務的判官，即使利錢供其他單位使用，也採專司辦理，事權集中的原則，以節省人力，提高效率。至於本錢的實際經營者，則是判官之下的屬吏或屬司。地方官本的管理者，也不是州縣的勾官，而是如京司那樣，由判官負責，亦即主管官本放貸的人是倉曹參軍或縣尉。如出土文書所見，地方官本的經營相當複雜，一項業務可能同時關係到各單位，因此需靠長官或更高層級的官府，監督、協調本錢的運用與催徵。

Since the Tang Dynasty In China, the government used the loan system to collect revenue. Some scholars thought that Pi-Pu (Department of Judicial Control) was the highest administrative organization in charge of the official capital, but this speculation could be wrong. The official loan of the capital city was managed by different government organizations independently, Pi-Pu was only responsible for financial control, not responsible for direct management. The manager of the official loan was the executive officer in charge of the financial business of that organization, even if the interest money was designated to be used by other government organizations, however, the official loan was under central control system in order to reduce the personnel cost and to increase efficiency. The actual manager of the official capital money was the subordinate under the executive officer. The manager of the official loan of different districts was not the auditor, just like in the capital city, the executive officer was in charge of the official loan, but the actual manager was the senior administrator of prefectural granary section and county commandant. As shown by Dunhuang-Turfan manuscripts, the management of the official loan of various districts was very complicated, the loan business could involve many organizations, therefore the control and coordination on the operation and pay-back of the capital money by the senior officer of the higher level office was very important.