CAJ | 학술논문

云梦睡虎地秦简之中关于“都官”的简文达14处之多，而在所知的秦朝时期的史料并没有关于“都官”的记载。秦简中的“都官”并不是中央京师诸卿部门直接下派的部属机构，而是中央政府直接统属。不仅京师有“都官”，地方基层政权也有“都官”，但二者是有区别的：地方“都官”秩级虽然不高，但可以与“县”共同行使经济管理的职权；在京师的“都官”秩级有别，职权也不尽相同。
운몽수호지진간지중관우“도관”적간문체14처지다，이재소지적진조시기적사료병몰유관우“도관”적기재。진간중적“도관”병불시중앙경사제경부문직접하파적부속궤구，이시중앙정부직접통속。불부경사유“도관”，지방기층정권야유“도관”，단이자시유구별적：지방“도관”질급수연불고，단가이여“현”공동행사경제관리적직권；재경사적“도관”질급유별，직권야불진상동。
There are as many as 14 records of Du Officials in the Qin bamboo slips unearthed in Shuihudi, Yunmeng County, while it is well-known that there is no record of Du Officials in the historical materials on the Qin Dynasty. After research, it is believed that Du Officials are not the subsidary departments of different ministries but the direct departments of central government. On the other hand, the post of Du Officials is not only established in the capital but also in the local governments, even though they enjoy different powers. In other words, they could play the same role as the governor of the county to manage economy while in the capital they could enjoy different powers.