略论清代科举宾兴的财会管理制度  

On Financial Management System of Ke-ju Bin-xing in Qing Dynasty

作　　者：毛晓阳[1] 金甦[2] 

机构地区：[1]闽江学院历史学系,福建福州350121 [2]闽江学院学报编辑部,福建福州350121

出　　处：《福建江夏学院学报》2013年第6期24-30,共7页Journal of Fujian Jiangxia University

基　　金：国家社科基金(09CZS008);福建省社科基金(2013B117);福建省教育厅社科项目(JA10215S)

摘　　要：作为一种专门为科举考生提供考费资助的社会公益基金,清代科举宾兴实施了一整套的财会管理制度,以保证经费管理公平、公开地顺利运行。其内容包括:实施账簿复本的财务监管制度以便多方查对;实施四柱簿和流水循环簿的会计登记方式以使财务收支清晰透明;定期公布财务收支以接受社会大众的监督。清代科举宾兴的财会管理制度的核心是为了其教育公益目的的真正实现。The Ke-ju Bin-xing is a kind of educational commonwealth fund in Qing dynasty, which helped the examinees to take part in the imperial examination.The financial management system of Ke-ju Bin-xing,which assured its financial operation equitably and in public,includes three main parts.Firstly, several copies of the account book to assure the account checking,secondly, the method of bookkeeping, the Si-zhu-bu-ji and Liu-shui-xun-huan-bu, to assure the accounts clear and transparent,the third, to announce the accounts regularly to accept the supervision by the people.The centre purpose of the financial management system of Ke-ju Bin-xing is to make the examinees gain real help from the funds.

关 键 词：清代 科举宾兴 财会管理制度 

分 类 号：F812.949[经济管理—财政学]