近代方志出版中的财务问题刍议

A Probe into the Financial Issues in the Publication of Modern Local Chronicles

方志出版过程中会涉及到很多财务问题。通过对近代方志中保留的相关材料进行整理分析,我们可以了解到:政府拨款、税收、官民捐资是近代方志出版的主要资金来源,修志者还采取多种方法鼓励捐资;刻印费和修志人员的薪资等是近代方志出版过程中的两项主要开销,其中刻印费所占比例普遍较大;近代方志的定价多数远低于其成本价,主要依据方志的印刷工本费而定;一些地方开始将修志余资和售书款投资生息,以备将来续修之用,但多数余款被用于地方的科教等公益事业。

Many financial issues are involved in the publication of local chronicles. It can be found by collating and analysing relevant materials in modern local chronicles that: government funding,tax revenue,official and civilian donations were the main sources of funds for the publication of modern local chronicles,while the chroniclers also raised money through many other means;printing fees and payments for the chroniclers constituted two major expenditures in the publication process,generally with the printing fees accounting for a larger proportion;more often than not,the pricing of local chronicles in modern times was much lower than their cost,mainly based on the cost of printing;some places tried investing what was left over from the funds for chronicling and the income from book selling,and earmarking the interests for future chronicling. However,most of the balance was used for local public welfare undertakings such as science and education.