Abstract: In the early Northern Song Dynasty, the two monarchs, Taizu and Taizong, took a series of measures to solve the problem of feudal towns, among which the most important was the policy of “Abolishing Prefectures” and “Directly Affiliated to Central Government”. The implementation of the two policies was carried out step by step, and they were carried out simultaneously with the removal of the general of imperial guard, and there was a certain degree of contingency. The implementation of the two policies focused on the “Special Reporting Power” of secretariat of the county, which was related to Jin Zou Yuan set up by military governors in the capital and related to the transmission of information between the central and local governments. In addition, the policies of “Abolishing prefectures” and “Directly Affiliated to Central Government” pursued by Taizu and Taizong were based on the system of the Five Dynasties, not just after the establishment of the Northern Song Dynasty. The implementation of these policies eventually made the military governors and Khroms become nominal titles.

Key words: Northern Song Dynasty, Abolishing Prefectures, Directly Affiliated to Central Government, Jin Zou Yuan