Abstract: Based on abundant historical evidence, the author examines the management of towns in the Qing from a variety of angles and draws she following conclusions:1)the town played a pivotal role between city and countryside and between upper and lower classes;2)town management of the Qing government had two important components, defense and tax revenue;3)the town management of the Qing was restricted by many factors;4)the official management system of towns maintained close links with the non-government management system.