秦國繼魏、楚之後，在商鞅二次的變法下，成功的進行了改革的行動，使得長期以來在諸侯國中一直位居小國地位的秦，在此時便崛起成為戰國七雄之一。其後秦王統一天下，不但在政治上加強中央集權，在經濟上亦有所變革。不過由於傳統文獻這方面著錄不多，使得我們無法較全面的理解，所幸隨著秦代貨幣的相繼出土，可在這方面做補強的工作。而尤為難得的是，1975 年11 月考古學家在湖北省雲夢縣睡虎地挖掘出的秦墓，更是提供我們對秦國經濟的發展有更深一層的認識。秦墓裡頭1155 枚竹簡，內容涉及貨幣流通的種類形制、國家貨幣鑄造、市場貨幣流通與國家對貨幣的管理等相關問題頗多，可知秦的貨幣已經由實物貨幣逐漸走向成熟的階段，同時它又是我國金屬貨幣確定的重要朝代。雖然秦朝的國祚甚短，成效並不十分卓著，但是經過秦始皇對貨幣統一工作所做的努力，後來的漢朝在榆莢錢、四 銖錢、三銖錢的鑄造上都跳脫不出其框架，可見秦朝貨幣制度與管理是具有相當的指標性。透過秦簡的律文，我們可以更進一步的釐清傳統史書的不足與錯誤。同時，透過這些經濟相關律文，也讓我們認識到秦朝的貨幣職能已經在秦朝的社會生活中完全顯現出來。

　　Following Country Wei and Country Chu, Country Qin successfully launched a reformation project directed and designed by Shang-Yang which transformed Qin from a minor country into one of the seven mightiest states in Warring States Period. Emperor Qinshihuang united China under whose rule China became an authoritarian state in political system, and there was a reformation in economic structure as well. However, there is scanty literature to provide a comprehensive understanding of Qin’s economic reformation. As Qin currencies were continuously excavated, more evidences could be provided on related studies. More particularly, the archeological discovery of a Qin tomb in Shuihudi, Yunmeng County of Hubei Province in November 1975 has provided a deeper understanding of the economic development in Qin dynasty. Currency issues such as types and forms of circulated money, official minting of money, money circulation in markets, and official monitoring of currency were recorded on 1155 bamboo slips discovered in the Qin tomb. Qin bamboo texts demonstrate that Qin currency transformed from actual money into a more mature phase of currency circulation, and it is a significant era of Chinese history when metal money started circulating. Despite the fact that Qin regime did not last long, the economic reformation was significant to the extent that Emperor Qinshihuang’s efforts in unified currency system set a framework for minting Yujian money, Sizhu money, and Sanzhu money in Han dynasty. It shows that currency system and its management in Ching dynasty was a significant landmark in Chinese history. Through examining the regulations recorded on Qin bamboo slips, we could clarify the weaknesses and faults in traditional historiography. The regulations also demonstrate the way in which Qin money was practically used in Qin society.