本文以墓志为主要材料,复原了北魏至唐代“坊”产生和演变的过程,并对坊在城市中的分布进行了分析,认为坊成为当时城市中的一种规划和管理单元具有一定的偶然性。与以往一些观念不同,仅就墓志材料而言,唐代地方城市中的坊在空间分布上并不完全集中于城墙之内,也存在城墙之外的坊,而且其普及的时间很可能要在唐代中期之后。结合文献材料,由于无论是在行政管理还是在人们的日常生活中,里的作用和影响要远远大于坊,因此即使存在“坊市制”的话,那么更准确的称呼应当是“里市制”。 This paper takes the epitaphs as the main material, restores the process of the birth and evolution of “Square ” from the Northern Wei Dynasty to the Tang Dynasty, and analyzes the distribution of Squares in the cities. It thinks that Square became a kind of planning and management unit in the city at that time A certain chance. Different from some previous concepts, only on the material of the epitaphs, the squares in local cities in the Tang Dynasty were not completely concentrated in the walls within the spatial distribution, but also existed outside the walls, and their popularity time was likely to be at After the middle of Tang Dynasty. In combination with the literature and materials, since the role and influence in the administration and in people’s daily lives are far greater than those in the daily life, even if there is a “market system,” a more accurate call should be “ City system ”.