马叙伦与教育特税督办公署

MA Xu-lun and Educate Exceptional Tax Supervisor Government Office

马叙伦在中国近现代教育史上扮演过重要的角色，经费问题则是民国时期困扰整个教育界的核心问题之一。教育特税督办公署是段祺瑞临时执政府为解决这一问题而成立的一个特设机构。从马叙伦出任教育特税督办的缘起、经过及各方反应看，这段经历既和他此前在教育界的活动密切相关，又是当时政局变动及教育界派系纷争的集中反映。

Ma Xu Lun had played an important role in chinese near modern education history . Funds problem is one of the core problem perplexing entire educational circles in the Republican period then. Educate exceptional tax supervisor government office was set by Duan Qi Rui government to solve the funds problem . Judging from reason of Ma Xu Lun＇s taking up the post of supervisor, course and feedback from various parties , the experience is closely related to M＇s activity in educational circles, and is a concentrated reflection of alteration of political situation that time and of dispute among factions of educational circles .