本文首先探討睡虎地秦律，指出戰國秦國在昭王（307-251 BC 在位） 晚期設置十二個郡，當時郡並無權控制縣的人事；繼而根據睡虎地秦簡 《法律答問》與岳麓秦簡《為獄等狀四種》，指出秦郡至秦王政即位（246 BC）初期之後才掌有司法權，晚於縣與都官。根據上述及學界研究，可 知昭王晚期以前的秦郡無權控制縣的人事、司法與財政，當時的郡縣關 係可謂郡不轄縣。直到統一六國前夕，秦國方發展出郡下轄縣的地方行 政制度。戰國秦郡在秦昭王晚期至秦王政即位之前，並未取得較完整的 地方行政權，不宜視為在縣之上的地方政府。 繼而，本文研究戰國秦金文，指出戰國時期自秦惠文王十四年（311 BC）始，秦郡郡守便在縣工師之上監鑄兵器，反映郡的軍事性質。綜合 秦簡與秦金文可推測，戰國秦郡郡守最早擁有的權力應為軍事權，取得 司法、財政、人事等權力的時間晚於軍事權，由此可略窺戰國秦郡從軍 區演變為地方政府的歷程。

According to Shuihudi Qin law, there were twelve commanderies in the state of Qin during King Zhao’s reign, commanderies had no authority to control district personnel. According to Shuihudi Qin law and Yuelu Qin bamboo manuscripts, district officials obtained judicial power earlier, commanderies obtained judicial power from the First Qin Emperor. Based on the above and other scholars’ research, Qin commanderies had no authority to control district personnel, courts or finance until late in King Zhao’s reign. Commanderies had no authority to govern district. Not until the eve of Qin unification, did the Qin develope a local political system under which commanderies governed districts. Before late in King Zhao’s reign to the First Qin Emperor, Qin commanderies didn’t hold complete local administrative powers, therefore they could not be regarded as the superior authority over and above districts. According to weapon inscriptions during the Warring States period, commandery governors monitored the weapon casting of the county, this phenomenon reflected their role as military commanderies. Viewing the Qin bamboo manuscripts and weapon inscriptions together, Qin commandery governors received military power first, then justical, financial and personnel power later. These data demonstrate the transformation of commanderies from military region to local administrative government during the Warring States period.