The research on public finance in Heian period in terms of Zuryo system

最初的地方政府官员Rituryo效率评级制度是针对所有四名官员的，其评级标准总体上是地方行政。但从公元8世纪末开始，由于周佑的到期、显赫和寿子的丧失，原有的日都会地方政府逐渐陷入困境。有关政府的权力和责任集中在苏黎世总督身上。因此，效率评级制度发生了很大的变化，形成了新的效率评级制度。这就是苏黎世总督的效率等级制度。但在10世纪下半叶，由于加维纳·祖里奥很容易通过公文检查，被提拔得很高，所以苏黎世总督的效率等级制度变得毫无意义。12世纪，苏黎世总督的效率等级制度被完全废除。

The original Rituryo efficiency rating system of local goverment official was intended for all four officials, and its criterion of rating was local administration on the whole. But from the end of 8th century onward the original Rituryo local administration gradually got into troble by the expiration and outstanding of Chou-You and loss of Shouzei. The power and responsibility concerning goverment concentrated on Governer Zuryo. In consequence the efficiency rating system changed largely, and a new system of efficiency rating was formed. This so called efficiency rating system of Governer Zuryo.But the efficiency rating system of Governer Zuryo became meangless in the second half of the 10th century, because Gaverner Zuryo was passed ducumert inspection easily and was elevated treely. In the 12th century, the efficiency rating system of Governer Zuryo was done away with altogether.