Compared with the previous dynasties, the money and grain transfer system of prefectures and counties in the Qing Dynasty was more complete and standardized, and the operation of system reached the peak of the traditional society. The highlight was the stylization, standardization and procedure of the money and grain transfer booklet. The transfer booklet of money and grain basically covers the revenue and expenditure of all affairs of a state and county, which provides an important basis for the superiors to check the local finance and the new officials to carry out affairs. Administrative power relies on documents as evidence, and documents represent the administrative power of the country. The Qing Dynasty relied on "documents to govern the country". It can be said that the standardized and strict operation of documents of the transfer of money and grain in prefectures and counties is an important embodiment of counties under state power.