州縣公廨本錢制度，是唐代官本放貸中，實施最久，影響最大的一種。本文的目的 ，在從公廨本錢標準額，與敦博五八號地志殘卷公廨本錢數的比對中，觀察各州縣置本實況 ，並探尋造成差距的原因與意義。收息以充外官俸錢，是唐前期該制設置的主要原因，本文 擬分析外官的給俸原則，並略估各官的月俸數，以了解外官俸制的特色，及影響俸數的因素 。如文中之研究顯示，州縣等第高低與貧富狀況，與本錢生息能力密切相關，是導致州縣本 數能否維持法定水準之要因。此外，前期外官因不依品給俸，俸錢並不必然與州縣等第或官 品相對應，直到安史亂後地方官俸由國家統一支給，情況才有所轉變。

　　　　　The Kung-hsieh Pen-ch'ien (公廨本錢) System, the high-interest loan business operated by Tang government and employed on local levels (chou-hsien, 州縣 ), was the earliest and most influential system of its kind. One of the objectives of this study is to investigae the practical situation of the Kung-hsieh Pen-ch'ien system on the local level, then, by comparing the capital permitted by law with the actual amounts loaned out, to ascertain the causes and significance in the disparities between the two. The main reason for the implementation of the Kung-hsieh Pen-ch'ien System during the first half of the T'ang Dynasty was to use the money earned on these high-interest loans as salary for local officials. Another objective of this paper, therefore, is to analyze the principles involved in paying local officials and to make rough estimates of their monthly incomes, so as to understand the special characteristics of salary for local officials and factors influencing payment quantities. This study shows that there was a close relationship between the levels and wealth of local governments and their ability to make interest off of the principals loaned out. This relationship was a major factor in whether or not the actual quantities of Kung-hsieh Pen-ch'ien loaned out remained within the limits set by law. Furthermore, the salary for local officials during the first half of the T'ang Dynasty was not distributed according to hte grades of officials, so there was no need for the salary to reflect of chou or hsien levels or the grades of officials. This situation only began to improve after the An Lu-shan rebellion, when the salary for local officials was standardized