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中文摘要：
从总体上看，宋代免役法的实施是弊大于利，超越了当时的现实，加重了民众的负担。因此。不可避免地招致失败。比较好的选择是“差募兼行”，在一定程度上可以克服差役与免役的弊端。
英文摘要：
On the whole, the disadvantages of the law of exempting from labor service in the Song Dynasty are greater than the advantages. It want beyond the reality and increased the burdens of the masses, hence it ended in inevitable failure. The better solution is the combination of the exempting and mandatory labor service, which can overcome the defects of the both to a certain extent.
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