Abstract: “Financing”was elevated to unprecedented height in the Song dynasty. Although the economy at that time achieved great development， even reached an unparalleled prosperity， the government always encountered financial embarrassments， and as a result， it could not make ends meet. Both the expenditure of countries and the army funding come from the rent and taxes of farmland. The rent and taxes of land of Earlier Song Dynasty took up most half of the country's financial revenues， so the government for land management was the most important part in financial management. The farmland taxes management of the Earlier Song government was relatively complete and comprehensive， at the same time， it was characteristic of complexity and variability. If the central government hoped to achieve the object of governing the whole country by adjusting the taxes， then it had to pay attention to the variable factors， such as region， the increase or decrease of farmland， the taxes collectors.