Expanding the Qing states financial deficit upon dimensions of financial and political history，and relating the Governors to the provincial financial deficit，this article focuses on the “illegal” power of provincial Governors in case of defalcation in order to solve the local governments financial problem，and argues that when Governors were practicing their power as an object to investigate the deficit cases，they were also subject of investigation as being responsible to routine financial surveillanceIt is inevitable that such an entangled relation of power and responsibility affected the exercise of state authorityMoreover，as the conventional financial system remained low taxation，the interest of agencies leaked during the management and filling of local governments financial deficit after investigation，when their relatively low income，including formal salaries and YangLien，was imposed as an essential measurement to fill the hole，which extend the agencies financial gap as well as willing for corrosion on the contrary and made the deficit deteriorated