官当,是中国古代法律中允许官员以官抵罪的制度。唐宋时期,官当制度趋于完备。西夏的法律中也有官当制度的记载。本文通过梳理《天盛改旧新定律令》和《亥年新法》中有关官当制度的法条,整理出西夏中晚期官当制度的变化,主要有:一、对官员惩罚力度的加强,由不可以钱赎罪到可用钱赎罪;二、赎罪范围由官员扩展到庶人。这些变化反映了西夏晚期因战争因素而导致政府财政紧张的真实状况。 Guan Dang is a system in China’s ancient law that allowed officials to use the officer’s guilt. During the Tang and Song Dynasties, the official system became more and more complete. Xixia law also has official records. This article sorts out the changes of official system in the middle and late Western Xia Dynasty by combing the laws governing official system in the “New Rules of Tiansheng Changing the Old” and the “New Year in the New Year”, mainly including: First, to strengthen the punishment of officials from Can not make money atonement to the available money atonement; Second, the scope of atonement expanded from officials to common people. These changes reflect the real situation of government fiscal tensions resulting from the war in the late Xixia period.