清末财政预算体系中的教育经费编制研究

The Budgeting of Educational Funds in Late Qing Dynasty

清末宣统年间的全国性试办预算,标志西式预算制彻底取代传统奏销制,是中国财政体制的根本性变革。从1901年清廷兴学开始,分层级的新式教育经费体系逐渐形成。在清廷试办全国性的宣统三年(1911)预算后,各级教育经费的收支编制被整合进入国家与地方预算体系之中。在相对严整的会计科目与核算方式背后,囿于财政承担能力与部门权益沟壑,各级政府投资教育仍显左支右绌。无论是中央还是地方,抑或国家支出与地方支出,教育经费会计科目设置与实际施政之间充满扞格。因此,预算的实施并未在实质上使教育经费收支达到平衡。而且教育经费预算的编制过程充满政治与专业的纠结。

The nationwide budgeting which was in the period of Xuantong at the end of the Qing Dynasty,marked that the Western budget system completely replaced the traditional reimbursement system,which was the fundamental change of China’s financial system.After the Qing government started to set up new schools in 1901,the new education funding system with different levels was gradually formed.After the implementation of the Xuantong Third-year Budget,the compilation of educational funds at all levels had been integrated into the national or local budget system.Behind the relatively strict accounting subjects and accounting methods,due to the gap between the financial bearing capacity and the departmental interests,the investment and lots of government investments in education were still in a dilemma.Whether centre vs.locality,or national expenditures vs.local expenditures,there were contradictions between the accounting subjects of education funds and the actual governance.As a result,the budgeting did not actually make the balance of educational funds.Moreover,the preparation of education budget was full of political and professional tangles.