北京清代书院经费支出考察

An Investigation to the Expenditure of Academies of Qing Dynasty in Beijing

在今天的北京行政区划内,清代建立了18所书院,主要有金台书院、潞河书院、云峰书院、燕平书院、缙山书院和卓秀书院等,其中的金台书院在全国很有影响。北京清代时期的书院经费支出大致包括基本建设经费和日常经费两大类。基本建设经费主要用于书院的土地与教学器具的购置和房舍的建造、租用、修缮以及书籍的购买、图书的刻印等方面;日常支出经费主要用于发放书院教师、行政人员的薪金、工食钱、劳务费和生徒的膏火银以及办公经费等等。另外,还有一些杂项支出,如祭祀费、纸张费、茶水费等,但这部分支出占书院经费支出的比重较小。从北京清代书院经费使用中,我们可以看出清代尊师重教的社会风气和各级官员对书院教育的重视。

In the administrative region of today＇s Beijing,there were 18 academies established by the Qing Dynasty containing Jintai,Luhe,Yunfeng,Yanping,Jianshan and Zhuoxiu academies and so on.Among them,the Jintai academy was the most influential one all over the country.The expenditure of those academies mainly included basic construction funds and daily life expense.The basic construction funds were mainly for buying lands,building,renting and repairing houses,as well as buying teaching materials and publishing and buying books.Daily life expenditure were mainly for the salary of the staff,food,service as well as the office work.There were also some miscellaneous expenses like sacrifice fee,fee for paper,fee for tea and so on but they took only a small proportion.From the use of academy expenditure we can see the social morality of respecting teachers and their teachings by different level officials in the Qing Dynasty.