Focusing on kupiao, a rudimentary document of accounting, this chapter
explores the accounting system of the Imperial Workshops in Qing China.
Spurred by a series of institutional reforms, a complex budgeting and auditing
system developed at the Imperial Workshops during the eighteenth
century. As the records of day-to-day transactions between various Works
and other departments, kupiao instantiated the operation of production
and finance as a correlated system. Tracing the paper trails of kupiao,
therefore, we locate the manufacturing processes of the Workshops at the
intersection of artisanal collaboration and the administrative cycles of
budgeting and audits in which various bureaus participated. By comparing
the accounting systems of the Imperial Workshops and the Qing state,
moreover, we argue that the former modelled after the zouxiao system of
the state. Both systems shared as their principles rigorous accountability
and the pursuit of checks and balances.