中文摘要：

文中对岳麓秦简《为吏治官及黔首》中的第20简中＂＂、＂下＂两个字进行了考释,并对＂＂字读音进行了重新考证,认为此字应从＂桼＂得声;同时针对秦时的漆园管理相关问题也做了相关探讨。

英文摘要：

In this paper, the characters＂xiu（） ＂and ＂xia（ 下）＂ on the 20th bamboo slip the ＂officers ruled the subordinates and the common people＂ of Yuel,u Qin bamboo slips collected by Yuelu Academy, were researched and explained, and the pronunciation of ＂xiu（~） ＂ was also researched. The ＂xiu（~）＂ should be pronounced as ＂qi＂. In addition, the management issues of the Qin Lacquer garde.n were also dis-cussed in this paper.