최근 만경강유역의 지천인 전주천과 삼천천을 중심으로 대규모 개발사업이 진행되면서 백제 횡혈식석실묘 자료 역시 적지 않게 축척되었다. 횡혈식석실묘는 백제 중앙세력에 의해 수용되어 중앙집권적 통치체제가 확립된 사비시기까지 지속적으로 변화 발전한 묘제이다. 따라서 만경강유역의 횡혈식석실묘를 사비시기 부여지역과의 비교 분석을 통해 당시 백제 중앙과 지방과의 관계를 유추할 수 있을 것으로 판단된다. 먼저 Ⅱ장에서는 백제 사비시기의 대표 유적인 부여 능산리고분군과 염창리유적의 횡혈식석실묘의 특징을 살펴보는 동시에 만경강유역에서 조사된 백제 분묘유적의 현황을 정리하였다. Ⅲ장에서는 백제 중앙(부여지역)과 만경강유역 횡혈식석실묘의 구조와 출토유물을 비교 분석하였다. 그 결과 큰 차이점이 없는 것으로 보아 당시 사비시기 중앙집권적 통치체제가 만경강유역 횡혈식석실묘에도 투영되었음을 확인하였다. 그러나 부여지역에서 보이지 않는 주구의 설치는 기존 분구묘의 전통으로, 부여지역에서 확인되는 터널식(석실) 유형의 부재는 백제의 지방지배체제인 간접지배방식의 결과로 보았다. 이러한 만경강유역의 횡혈식석실묘는 7세기 무왕의 익산 경영과 맞물려 사비유형의 전형적인 횡혈식석실묘가 내륙지역으로 확산되기에 이른다.

Recently, lots of data about the tunnel stone chamber tombs during the Baekje period could be gathered thanks to the large-scale development projects that have been under way around the area of Jeonju and Samcheon streams, the tributaries of Mangyeong River. The tunnel stone chamber tomb was a kind of the tomb system which, since it was first accepted by the central ruling power of Baekje Kingdom, had continuously changed and developed until the Sabi period when the centralized ruling system was established. It may be, therefore, inferred that the relationship between the central and provincial governments of the then Baekje Kingdom could be testified from the comparative analysis of the tunnel stone chamber tombs in the Mangyeong River basin as well as in Buyeo area during Sabi period. First, investigated in Chapter Ⅱ were the characteristics of the tunnel stone chamber tombs found in the old tombs cluster in Neungsan-ri, Buyeo and in Yeomchang-ri remains which represent Sabi period of Baekje and, at the same time, the present status of remains of Baekje tombs on Mangyeong River basin was summarized in this connection. Then in Chapter Ⅲ, the structures of the tunnel stone chamber tombs excavated in the central district of Baekje (Buyeo area) and Mangyeong River basin were compared and analyzed. Based on the results of the analysis which showed virtually few differences between them, it could be confirmed that the centralized ruling system during Sabi period had effects upon the tunnel stone chamber tombs built in Mangyeong River basin. However, since the installation of the ditch which was not practiced in the Buyeo area was a tradition of the existing mounded burials, the absence of the tunnel type (stone chamber) tombs is believed to be the product of the indirect governing system which was Baekje's local governance pattern. This type of the tunnel stone chamber tombs at Mangyeong River basin seemed to have motivated the tunnel stone chamber tombs of the typical Sabi style to expand into the inland districts in conjunction with King Mu’s governing in Iksan in the 7th century CE.