《天朝田亩制度》(文中简称《制度》)是太平天国运动史上一篇极为重要的文献。本文在社会学视野下对《制度》进行了重新解读,认为《制度》是天朝设计者们对当时社会结构进行的一次重新建构。本文在总结前人研究的基础上,以《制度》对官僚机构的建构为例对这一观点进行了论证。 “Tian Tian Tian Mu system” (hereinafter referred to as “system”) is an extremely important document in the Taiping movement history. In the view of sociology, the article re-interprets the “system” and holds that “system” is a reconstruction of the social structure by architects of the heavenly community. Based on the summarization of previous studies, this dissertation demonstrates the construction of bureaucracy by “system” as an example.