This article compares and examines the organization and duties of local government officials during the Goguryeo 高句麗 and Lianghan 兩漢-Weijin 魏晉-Nanbeichao 南北朝 Periods with the aim of examining the so-called “three levels interpretation” of the local administrative system in the kingdom of Goguryeo. Local administration during the Goguryeo Period was composed of three levels for the military system―Oepyeong 外評 (province), Bi 備 (county) and Seong 城 (castle)― and two levels for the civil administrative system―Daeseong 大城 (provincial castle) and Jeseong 諸城 (principal castle). 　　In dynastic China governors (cishi 刺史) were appointed as regional inspectors from the reign of Emperor Wu 武 of the Former Han Dynasty and then were stationed permanently in capitals of zhou 州 (provinces) from the beginning of the Later Han Dynasty. After the appearance of the post of governor-general (zhoumu 州牧) during the last decades of the Later Han, cishi began to seize both administrative and military power in the provinces. Provincial military commanders (dudu 都督) functioned merely as inspectors up to the Caowei 曹魏 and Xijin 西晋 Periods, but they came to assume the position of cishi in the administrative centers of military districts and became independent as provincial governors from the Dongjin 東晋 and Nanbeichao Periods on. In dynastic China’s jun-xian 郡県 (county and prefecture) system, jun were administered by senior officials (zhangli 長吏) such as taishu 太守 (county governor), duwei 都尉 (county commander) and juncheng 郡丞 aides, while those hierarchy of prefectures was comprised of xianling 県令 (prefectural governor), xianwei 県尉 (prefecture commander) and xiancheng 県丞 (aides). In Goguryeo the post of yoksal 褥薩 (governor of a principality) was institutionally influenced by zhoumu of the Later Han Dynasty; and susa 守事 (county governor) by taishu during the reign of Muronghuang 慕容皝 in the Earlier Yan 燕 Dynasty, while garadal 可邏達 (chief aides to governors) and officials under them was influenced by officials under the dudu system of the Beichao 北朝 Period. Goguryeo was also influenced by Chinese local government officials fleeing to Korea from northern China (Huabei 華北), while the administrative districts of Lelangjun 楽浪郡 and Daifangjun 帶方郡 may also have exerted some influence, as well. The author concludes from the above comparison that the local administrative organization of Goguryeo was not influenced by China’s three-level system of zhou-jun-xian 州郡県 instituted during the Nanbeichao period, but rather by the two-level jun-xian system, which predated it.