西北漢簡中的文書內容，長久以來被學者視為漢代行政的實況，但是部分文書中隱含著文書與現實不符的現象。本文透過分析西北漢簡中的幾則個案，發現漢朝邊塞軍隊從裝備管理、任務分配、人員管控，乃至於日迹、行塞等日常事務，甚至連監察制度都不能倖免於作假。漢朝雖明白文書作假的普遍性，有遣吏不定時督察的行政習慣；但此種辦法受二千石的能力與性格影響，且僅能收一時之效。本文以為，文書與現實有差距之現象，不宜簡單理解為漢朝邊塞軍隊皆散漫無能，而應考慮上級要求的合理性，以及漢代邊郡社會的特性。邊地官吏雖然在實際管理上不能盡合制度規定，但為了迎合上意而假造文書；從這點來說，這些被頻繁抄寫的日常文書，無論其是否作假，都帶有服從既有秩序的意義。

Han Dynasty documents written on bamboo or wooden slips have long been considered to reflect the actual situation of daily administration in China's Northwest, but some slips reveal that documents and reality do not always match. This article describes instances of document forgery by frontier troops of the Han Dynasty with regard to equipment management, mission assignment, personnel management, the supervisory office, and so forth, by analyzing particular documentary cases. The government of the Han Dynasty knew about this situation and had non-routine inspections, but these only had a temporary effect. This phenomenon should not be construed as the result of undisciplined and incompetent troops, but must be understood by considering the rationality of institutions and the features of a frontier society. When frontier officials could not comply with the requirements of their superiors, they produced false documents to please their them. From this perspective, these administrative mechanisms, whether malfeasance or not, showed obedience to the state.