Abstract: The early Qing inherited the Ming policy of single whip reform, which created a quota system at each level of government administration that simultaneously reduced local budgets and weaken capabilities at all levels of local government. In the mid-Qing the system of meltage fees(haokou guigong) and salary supplements (yanglian yin) was implemented to strengthen local government but as these new policies were corrupted and they disappeared. By the later Qing dynasty, all of Fujian Province had a centralized uniform budget system, and the local governments had lost their financial autonomy. As a way out, during the late Qing period, the local governments depended on donations and lijin paid by local merchants for their finances. This strengthened efficiency and performance of local government, but led to the integration of gentry and merchants. Consequently, it also created a possibility of autonomy of the local governments.