册书脱胎于明代里甲组织中管理赋役册籍、负责推收过割的一种职役。最初一般称为里书,以后各地名色不尽相同。在明初里甲组织较完善之时,他们只是负责保管和编造赋役黄册,并协助里长催征钱粮。到了明中后期,随着里甲组织的松弛与解体,特别是官方册籍的失实,册书因其握有私册而成为联系国家与乡村社会之间重要的赋税中介人,并实际控制着基层赋税征收的全过程。特别到了清代中后期以至民国,册书更呈现出世袭化和包役化的趋势。本文以两湖地区为中心,探讨了册书在明清以来乡村基层赋税征收过程中的地位和作用,特别是世袭化、包役化过程。并认为国家政权对乡村社会控制力的削弱是造成这一局面的根本原因。 The book was born in the Ming Dynasty L organization management of tax books, is responsible for pushing off the cut of a job. The first generally known as the book, after the name varies. In the early Ming Dynasty, when the organization was complete, they were only responsible for the custody and fabrication of the Yat-sen, and for helping the governor urge the requisition of money and food. In the middle and late Ming Dynasty, with the relaxation and dissolution of the Liby organization, especially the failure of official books, the books became important tax intermediaries linking the country with the rural community because of their private books and actually controlled The whole process of taxation at the grassroots level. Especially to the late Qing Dynasty and the Republic of China, the book presents a trend of hereditary and proletarianization. This paper focuses on the Hunan and Hunan Provinces and discusses the status and role of the book of books in the tax collection of rural grassroots since the Ming and Qing Dynasties, especially the hereditary and proletarian process. And think that the weakening of the control of the country society by the state power is the fundamental reason for this situation.