虎溪山汉简《计簿》是西汉文帝时期沅陵侯国上计文书的副本，是西汉县级上计的实物印证。通过对虎溪山汉简《计簿》的内容进行分类，可知其所记包括沅陵侯国行政建制、 位置距离、水利工程、户口人数、行政吏员、赋税徭役、爵位、兵器储备、财产及特殊职业、植被等内容。沅陵侯国家庭人口不多，在官吏设置上亦有减省，其爵位统计体现了西汉发展出的高低爵分类方式。以虎溪山汉简《计簿》为西汉前期侯国上计代表，可对比探究侯国上计与县上计之异同。

The Huxishan Han Dynasty bamboo slips "Jibu" is a copy of the counting documents of Yuanling Marquis during the reign of Emperor Wen of the Western Han Dynasty, which is the physical evidence of county-level counting of the Western Han Dynasty.By compiling the classified list of the simplified texts of the Huxishan Han Dynasty bamboo slips "Jibu", it can be seen that the records include the administrative structure, location and distance of Yuanling Marquis State, water conservancy projects, number of households, administrative officials, taxes, titles, weapons reserve, properties and special occupations, and vegetation. The Yuanling marquisate was small in size and population, and there was a reduction in the number of officials, and its statistic of titles reflected the classification of high and low titles developed in the Western Han Dynasty. Taking the "Jibu" as a representative of the counting of the marquis state, we can compare and explore the similarities and differences between the counting of the marquis state and the counting of the county.