Official's Guide - Management

...Military expenditures were also covered by a poll tax (called fu). Competent officials were needed to manage the growing public and private finances, and officials were appointed by the monarch for a lifetime. Reward and punishment were based on performance, and a document called "Guidelines for Officials" was recently discovered in Yunmeng County, Hubei Province.
[Thoughts and Arts]
This "Guidelines for Officials" was published in Qin at the end of the Warring States period, and its contents share ideas with the aforementioned "Book of the Shang King" (written at the end of the Warring States period), which is said to have been written by Shang Yang, and also show the influence of Xunzi's ideas.

*Some of the terminology explanations that refer to "Civil Service Guidelines" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…また軍事費は人頭税(賦とよぶ)によってまかなわれた。大規模化する公私の財政を運営するためにも有能な官吏が必要とされ，官吏は本人一代限りのものとして君主によって任命され，またその成績に応じる信賞必罰が説かれ，最近湖北省雲夢県で《官吏心得》も発見された。
［思想，芸術］
　この《官吏心得》は，戦国末の秦で公布されたものであるが，その内容は上述の商鞅の著書とされる《商君書》(成立は戦国末)と共通する思想がみられ，また荀子の思想の影響がみられる。…

※「《官吏心得》」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報