Abstract: This article focuses on the new interpretation of the administrative operation of Zhou in the Ming and Qing Dynasties． There were two kinds of Zhou: the“independent department”，and the“subordinate department”． By analyzing the process of the revision of the subordinate department during Yongzheng period，this research draws a new conclusion about the interpretation of an important literature． The subordinate department was regarded as a county and the independent department was regarded as prefecture，in Ｒecords of Officials in the Ming Dynastic History． This meant that the magistrate in a subordinate department was equivalent to a county magistrate and the responsibilities of a magistrate of an independent department was same of that of a magistrate of a prefecture．