从京师大学堂到学部:清末中央教育财政的形成  

Formation of Central Educational Finance System in the Late Qing Dynasty:from Imperial University of Peking to Ministry of Academy

作　　者：蒋宝麟[1] Jiang Baolin

机构地区：[1]上海社会科学院历史研究所,上海200235

出　　处：《历史研究》2020年第5期108-129,222,共23页Historical Research

摘　　要：1898年创办的京师大学堂既是当时全国最高学府,同时担负教育行政之责,于经制财政外另立新的经费收支体系。1904年,总理学务处承接了大学堂的教育行政与经费管理职能。清廷于1905年底设学部以承担中央教育行政机构的职能,学部成为新政背景下融合教育管理旧制、临时措置于一体的新型经制中央机构。教育经费体系经前期过渡,正式归入学部。由此,中央教育财政体系逐步成形,财政规模亦日渐扩大。在教育与官制改革的交互作用下,清末中央教育财政呈现两大特征:一是外销与内销双轨财政体制并行,在相当长一段时期内,大学堂经费体系与科举经费体系同时存在;二是“内销—外销”财政体系向“中央—地方”财政体系转型,大学堂经费与内销性质的科举旧款、外销性质的各省摊解款逐渐整合,并与各级政区相对应,形成“上下”层级的全国教育财政体系。中央教育财政体系的形成,是清末教育、官制与财政改革中交错互动关系的集中体现,折射出清末地方外销财政扩张与中央财政集权的悖反趋向。The Imperial University of Peking,founded in 1898,was a top institution at that time.It was responsible for educational administration,and established a new revenue and expenditure system,which was independent of the conventional governmental fi nance.In 1904,the General Offi ce of Academy took over businesses of educational administration and fund management from the institution.Then at the end of 1905,the court set up Ministry of Academy to undertake the task.That was a new-type central department in the period of the New Deal,incorporating the old educational management system and served as an integrated one,both involving implementation and management.Since then,the educational revenue and expenditure system had been formally included in the scope of the Ministry,with the transiting.As a result,the central educational system gradually came into being with an increasing fi nancial scale.Infl uenced by the interplay of educational and offi cial reforms,the central educational fi nance of the Late Qing Dynasty was featured by:fi rst,a dual-track fi scal system for internal and external reimbursement was functioning,referring to the long-time coexistence of systems respectively for the University and the Imperial Examination;second,the transformation of fiscal system was from“internal—external”to“central—local”,after the gradual integrating funds in the University,internally-reimbursed funds for the Imperial Examination,as well as externally-reimbursed funds that should be shared by provinces.The new funds corresponding to the district level were formed to the“up-down”national educational fi nance system.Formation of central educational fi nance system which refl ected the confl ict between external-reimbursed fi scal expansion in local areas and centralization of national fi nance,was an embodiment of the interaction of educational,offi cial and fi scal system reforms in the late Qing period.

关 键 词：京师大学堂 学务处 学部 中央教育财政 

分 类 号：G526.7[文化科学—教育学] K252[文化科学—教育技术学]