【作者】 李红；

【导师】 刘保刚；

【作者基本信息】 郑州大学 ， 中国史， 2021， 硕士

【摘要】 民国初期,新式教育亟待发展,但政权混乱,教育经费时常被挪用,教育界兴起的索薪运动也没能解决经费积欠问题。在这样的背景下,教育经费独立运动应运而生,逐渐在全国兴起。河南是民国时期较早实现经费独立的省份,以往学界较多关注河南索薪运动以及教育经费独立运动,对河南教育经费独立问题关注较少。1922年在冯玉祥的支持下,河南将契税划归为教育专款,并成立河南教育专款监理委员会,教育经费获得了初步独立。但此时契税征收仍由各县知事负责、财政厅保管,河南教育专款监理委员会只负监理之责,因此契税时常被截留。1925年河南修改监理委员会章程,将契税收支、分配之权收归到监理委员会。1926年,河南教育专款监理委员会在各县设立契税经理局,由经理局负责征收契税,以此统一契税征收权。1928年,为了进一步管理全省教育经费,推进机构完善,河南教育监理委员会改组为河南教育款产管理处,并设评议、监察、管理三部,三权分立,协同进行,管理处的成立标志着河南教育经费独立逐步成熟。此后,河南教育界出台多种措施保障教育经费的独立,同时施行教育清理委员会、教育款产会计独立制度等对教育经费进行整顿。研究民国时期河南教育经费独立,对了解近代河南教育转型、教育近代化具有重要意义。民国时期河南政局混乱,即使河南教育款产管理处成立后,教育发展依然举步维艰,教育经费时常遭到军阀、县府等各方的侵夺。此外,教育管理机构与县府之间矛盾丛生、人员贪腐、契税被盗等问题时常发生。同时,河南教育经费独立存在教育经费分配不均、教育资源失衡、惟“经费论”等问题,这是时局所致,难以避免。教育经费独立是知识界的一种自救行为,同时也是受时代所迫、无奈而为,目的是使教育的发展摆脱混乱政局的影响。河南教育经费独立对河南近代教育发展有突出的贡献,即使处于战乱时期的河南教育发展势头依然可观,固定了近代河南教育经费的来源,也促进了各级教育体系的日臻完备,为近代教育转型发展留下了浓墨重彩的一笔。更多还原

【Abstract】 In the early period of the Republic of China,new education was in urgent need of development,but the political power was in chaos,the educational funds were often misappropriated,and the rising salary demanding movement in the educational circles failed to solve the problem of fund accumulation.In this context,the education funding independence movement came into being and gradually rose in the country.Henan is an early province to realize the independence of educational funds in the period of the Republic of China.In the past,the academic circles paid more attention to the salary demanding movement and the independent movement of educational funds in Henan,but paid less attention to the independence of educational funds in Henan.In 1922,with the support of Feng Yuxiang,Henan Province classified the deed tax as the special fund for education,and established the Henan Education Fund Supervision Committee in Henan Province,which made the education fund initially independent.But at this time,the deed tax collection is still in the charge of the county governors and the custody of the Department of finance,and the Henan Education Fund Supervision Committee is only responsible for supervision,so the deed tax is often intercepted.In 1925,Henan amended the articles of Henan Education Fund Supervision Committee and transferred the right of income and distribution of deed tax to the Supervision Committee.In 1926,Henan Education Fund Supervision Committee set up Deed Tax Management Bureau in each county,which was responsible for collecting deed tax,so as to unify the right of deed tax collection.In 1928,in order to further manage the provincial education funds and promote the improvement of the organization,Henan Education Fund Supervision Committee was reorganized into Henan Education Fund and Property Management Office,and set up three departments of evaluation,supervision and management.The establishment of Henan Education Fund and Property Management Office marks the gradual maturity of Henan education fund independence.Since then,the educational circles of Henan Province have introduced various measures to ensure the independence of educational funds,and implemented the Education Liquidation Committee and the Independent Accounting System of Educational Funds to rectify educational funds.It is of great significance to study the independence of educational funds in Henan during the period of the Republic of China.During the period of the Republic of China,the political situation in Henan was chaotic.Even after the establishment of Henan Education Fund and Property Management Office,the development of education was still difficult,and the education funds were often plundered by warlords,county governments and other parties.In addition,there are many problems between the educational administration and the county government,such as personnel corruption,deed tax theft and so on.At the same time,there are some problems such as the uneven distribution of educational funds,the imbalance of educational resources,and the "funding theory",which are caused by the current situation and can not be avoided.The independence of educational funds is a kind of self-help behavior of the intellectual circles,and it is also forced and helpless by the times.The purpose is to make the development of education get rid of the influence of the chaotic political situation.The independence of educational funds in Henan has made outstanding contributions to the development of modern education in Henan.Even in the period of war,the momentum of educational development in Henan is still considerable,which not only fixed the source of educational funds in modern Henan,but also promoted the perfection of educational system at all levels,leaving a heavy mark for the transformation and development of modern education.更多还原