Does anyone know the style, circulating version and historical value of the official history of Guangxu Zhangzhou?

The fund management of ancient primary schools is one of the most concerned aspects in the management of ancient primary schools in China. During the Song and Ming Dynasties, the fund management of primary schools was gradually standardized. Its sources of funds are different, and the primary school funds in Song and Yuan Dynasties mainly came from studying fields. In addition to the main forms of studying fields, commercial taxes and renting houses and shops are also one of the main sources of primary school funds in Ming Dynasty.

First, the management of primary school funds in the Song and Yuan Dynasties

There are few materials that directly record the management of primary school funds in Song and Yuan Dynasties. According to relevant historical records, since the Northern Song Dynasty, the central government of the Song Dynasty has ordered certain fields and other funds to be awarded to counties. (Note: It is stipulated in the school rules of Jingzhaofu Primary School that "students who are apprentices and over 15 years old will be punished for public use", which shows that Jingzhaofu Primary School had public money at that time. This practice was popularized during Hui Zong's worship of Ningxing. According to records:

Chong Ning, Chu Xing School. Schools are built in each state and county to collect food for study and distribute it in time. When Jinshi enters Bi, they all give coupons, and they can't delay for a day. If they procrastinate, it will be harmful to their studies and politics, and they will be punished for a large number of loans. (Note: (Song) Lu You: Notes on Old Learning Temple, Volume II; See also Pan Yongyin (Qing), ed. : Copy Article 37 of Ren Lei of Song Dynasty. )

Although this refers to state and county schools and Bi Yong, because there were government-run primary schools and state and county schools in the Song Dynasty, subsidizing state and county schools means subsidizing primary schools. At this point, we can also prove it from the following three materials:

On August 12, 2004, Chong Ning wrote: County schools merged with county primary schools, and no food was given. I am willing to accompany the chef. (Note: The Biography of Yao Ji in Song Hui, Advocating Confucianism, 2 15. )

On the 29th day of the first month of Zheng He's first year, he wrote: The county school merged with the pupils in the counties, and no food was distributed. The instructions, decrees and teaching departments of the county seniors choose to live indoors and outdoors, and support themselves according to the rules. The county is blind to money and food, and gives food money every month. (Note: The Biography of Yao Ji in Song Hui, Advocating Confucianism, 2 16. )

On December 4th, four years of Zheng He, Shang Shu said: All primary schools are listening to students over eight years old. ..... Meals are reduced by half compared with county schools. Willing to listen to extra students, no food. (Noe: "Song Hui Yao Ji Biography, Confucianism" 227. )

Judging from these materials, at the end of the Northern Song Dynasty, students in local government-run primary schools enjoyed some benefits distributed by the state. At that time, the county school also had special officials in charge of money and food.

During the Southern Song Dynasty, some local government-run primary schools obviously enjoyed certain financial support. Wu's Dream (Volume 15);

Fu Xue, Hangzhou, ... will always be ten lent. ..... There is a primary school's lent house behind Deng Jun ......................................................... ..................................................................................................... Cashier, learn to control.

It seems that schools here should include primary school students.

More clearly recorded, such as Haiyan Primary School in Jiaxing, Zhejiang Province, was built by Li Zhi, the magistrate of Guangzong Shaoxi in the fourth year (1 193), with a shady land of 150 hectares and a leased land of 78 mu and 1,883 stones, with four buckets and six liters for nine times. (Note: Records of Guangxu Jiaxing Volume 8. ) Zhejiang Jiajufu Primary School, Professor Wu Dujian of the 13th year of Ningzong Jiading (1220) "The school field was once occupied by Hao Min and Futu, with an initial area of 100 mu, so you try your best to return". (Note: The Records of Guangxu Jiaxing, Volume 8. ) Guangdong Meixian Primary School, in the first year of Jiading (1208), the satrap Liu Huan donated land 1000 mu, leased land 15 hectares, and leased land of 38 mu. (Note: Textual research on Volume 35 of Supplementary Records of Jiaying Mansion in Xianfeng. ) Li Ernian (126 1) of Lianxi Primary School in Daozhou, Hunan Province, is a Yungong in Shouyang, Daozhou, specially designed for the descendants of Zhou Dunyi, a scholar of Northern Song Dynasty and founder of Lianxi School. After the completion of the primary school, it will resume "a few acres of public land, not as a gift." (Note: (Song Dynasty) Zhao: Records of Daozhou Lianxi Primary School, Records of Jiajing Shaozhou Prefecture, Volume 10; "Daoguang Yongzhou Taishouzhi" Volume 13 "Biography of Good Officials", Yang Yungong. It can be seen from these articles that during the Southern Song Dynasty, local government-run primary schools generally had certain funds. The basic form of its funds is the school field, and the land rent is obtained by renting the school field as the school funding.

The funds for the Yi-ology built by private clans in the Song Dynasty mainly came from Yizhuang's overall use of funds and the study field set up for Yi-ology. The famous school was funded by Yizhuang. (Note: See Fan Zhongyan: Fan Wenzheng's Official Documents, Volume 8, Appendix Yizhuang Rules. Tian Yixue in Fuliang Street, built by Emperor Gaozong in Shaoxing in the Southern Song Dynasty, was "donating 200 mu of fertile land to support its use". (Noe: Hong Mai: Three Records of Jane Yi. Yao's Yixue in Zhejiang (also built in Shaoxing) has 50 houses and 500 acres of land. (Note: Records of Shaoxing in Kangxi, Volume 18)

It should be said that although it is difficult to find historical records, the above materials prove that it is a common thing to set up relatively special primary school funds in the Song Dynasty. This kind of fund was originally set up to ensure the stable existence of a single school, but it is meaningful that the emergence of the independent fund for primary schools shows that primary education itself has attracted great attention. This is of great significance to the development of ancient primary education in China in a more systematic and standardized direction.

Similar to the situation in the Song Dynasty, there is relatively little information on the fund management of primary schools (especially government-run primary schools) in the Yuan Dynasty. From the book "Sit on the Stage, Pay Attention to Cheap Schools" in Book V of Temple Learning Rites, Fujian Minhaidao Primary School mentioned that primary school students "read books every day and have a meal with Confucian scholars every day", so it can be seen that the government-run primary school in Lu Xian County was funded by Lu Xian County School at that time. Because Confucianism and academies in the Yuan Dynasty usually have research fields (note: Selected Records of Yuan History 1): "In February of the 23rd year of Yuan Dynasty, ... the old schools of Jiangnan School were all gathered and returned to support teachers." Therefore, the main source of funds for Lu Xian schools should be the income from studying abroad. In addition, for example, the Zhangde government has only 200 mu of land, which is also used to support teachers and students.

For those private primary schools, in the Yuan Dynasty, schooling was also a relatively common form of funding. For the sake of clarity, we list some common funds for volunteering to run schools as follows: the forms and uses of funds for the scientific name era: 250 mu of Yuanchu field of Hengxi Yi Shu, 200 mu of Dade three-year field of Wu Yi Shu, 200 mu of Yi Shu two-year field 14 hectare of Yanling Yi Shu, Huang Qingtian, 5 mu of former Hong Kong Yi Shu, 500 mu of Yanchou field of Dongyang Yi Shu, more than 1,000 mu of pear tree calendar two-year field 100. 2 16 mu inherits Anyi Xuezhi Zhengqi field 300 mu toad teacher and student Long Yuan Yishu Zheng Zheng thirteen years field production Sun Yat-sen College to Zhengtian 200 mu Huangcun Yishu to Zhengtian production Xu Jin Yishu Yuanmo field 10000 mu Youxue College unknown Yitian gives Jinzhuang Yixue unknown field 150 mu Lin Ruyi unknown field production.

Source: Deng Zhu's Records of Jiaqing Songjiang Prefecture, Volume 20, Wuyi (Note: Brazil Collection). ) Jiaqing Songjiang Prefecture Records Volume 20 Guangxu Jiaxing Prefecture Records Volume 9 Ganlong Nanchang Prefecture Records Volume 17 Guangxu Baoshan County Records Volume 5 Wu Cheng 'an Fuzhou An Tian Li Shu Biji Jiaqing Songjiang Prefecture Records Volume 20 Long Chao Ji 'an Prefecture Records Volume 17 Song Lian: Long Yuan Yi Xue Ji Gan Long Ji 'an Prefecture Records Volume 17 Tongzhi Guangxin Prefecture Records) Wu Cheng 'an Linyi Ji Shu

In addition, if the Zhao Bookstore in Yueqing was built in the period, "the cost of money, silk and vegetables is salty." (Note: Gao Chen: "Zhao Shu Ji Shu", "Fishing without a boat" volume 12. Since the funds of such schools are provided by one household, they should also be mainly based on land rent income.

As can be seen from the above table, the funds of private voluntary schools in Yuan Dynasty mainly came from the fields provided by the founders of voluntary schools. Judging from Wu Cheng's "The Scholars", it is said that "cultivate a few acres of land and support it with annual income". Probably renting farmland to others for farming, and then collecting farmland rent for school use.

In the Song Dynasty, in addition to studying fields, primary schools probably got their funds by renting houses. For example, in the Song Dynasty, there was a primary school attached to Qiongtai, and Zhuang Fang wrote: "I porridge for it and raise workers to cultivate." Officials made room and turned it into a room corridor. I learned that it was rented for primary schools and earned hundreds of dollars. (Noe: "Zheng Deqiong's Records of Taiwan" Volume 17. ) In the Yuan Dynasty, there was Qiongya Township School, and the mountain leader Wang Duoweng said, "The city corridor shop is convenient for merchants." (Note: Records of Zheng Deqiong's Taiwan, Volume 17. The introduction should be a place to open a shop or trade, and the school rents it to merchants to get some money.

During the Song and Yuan Dynasties, the form of providing funds for primary schools was relatively simple. This situation gradually changed from the Ming Dynasty.

Second, the funds management of primary schools in Ming Dynasty

The funding forms of primary schools in the Ming Dynasty began to develop in a diversified direction. Due to some new trends of economic development in Ming Dynasty, there have been some new changes in the acquisition of primary school funds.

(A) the form of primary school funds in the Ming Dynasty

As for the sources of funds for primary schools in Ming Dynasty, Wang Lanyin, a close friend, once summarized them into four items in his book Sociology and Funds in Ming Dynasty, namely, "allocating surplus grain or surplus grain", "rental value of farmland", "students paying fees" and "government and people donating". In fact, this kind of induction is problematic. The purpose of "donation by officials and people" includes the donation of farmland by officials and people, which is repeated with "rental value of farmland and schools". In addition, there were other forms of subsidizing primary schools in the Ming Dynasty, such as business tax, which was not reflected in Wang's Induction Law.

In view of the fact that the allocation of Yicang Valley or surplus grain, students' fees and donations from the government and the people are mostly temporary donations for the construction of school buildings, we only introduce the school field and business tax income of primary schools in the Ming Dynasty.

1. School income

School income is the main source of primary school funds in Ming Dynasty. According to the general situation, it is extremely unlikely that primary school teachers will directly farm their own land. It is possible that the primary school rents the school field to others, and then rents grain or silver.

According to relevant historical data, the sources of primary school fields in Ming Dynasty have the following forms:

First, government funding. The allocation of farmland by government departments is one of the important sources of primary school farmland in Ming Dynasty. Some of these fields allocated by the government belong to farmland, wasteland or confiscated temple fields that have fled their homes. For example, the community school in Pingyuan County is that the government "finds out the land outside the home, plants it for community teachers, and fills the beam with the poor people who replace the children." (Note: Wan Li Plain County Records, Volume III. ) Lianzhou government social studies, "Those who plow without taxes, drop out of school, 20 mu each, 18 social studies, 360 mu of land." (Note: Records of Lianzhou County in Chongzhen, Volume XII. Among them, the temple field changed to primary school field accounted for the vast majority of the school field allocated by the government. In this regard, a prominent example is that the Wei school eliminated obscene words in Guangdong, promoted social research, and made the temple library official, "changed the field of social research ... asked people to rent seeds." (Note: The Collection of Zhuang Qu, Volume 9, is written by. In the sixteenth year of Zheng De's reign, the Wei school set up east corner, west corner, south corner, north corner, middle corner, southeast corner and southwest corner in Guangzhou to revive the Wu school, and each school set up a training ground. (Note: Zhuang Qu, Volume 9, Lingnan Learning Politics. Another example is Jingning County Social Studies. "After entering the abandoned temple field, 200 scales will be used as the cost of catering teachers ... open two museums and rent 48 stones to support Xuetian." (Note: Wanli Jingning County Records, Volume 6. )

The research fields allocated by the government are usually managed by local officials. For example, the county of Chaozhou ordered Liu to "sell rent stone 100" to build a social school. ..... Chenghua bought two hectares of land rent. ..... The expenses of going to the army and buying land all the time, Hou learned that all the money he earned in the government was accumulated over the years, so don't disturb the people (Note: Chen Xianzhang: "Cheng Xiang She Xue Ji", "Jiajing Chaozhou Fu Zhi" Volume II. Another example is the Social Studies Department of Jiajing Jiujiang House. "The length of the household department is platinum, and abel tamata supports his teacher, ... 20 mu of land."

Second, private donations. Private donors donated their own fields, thinking that studying fields was also one of the main sources of studying fields in primary schools in Ming Dynasty. Generally speaking, those who can donate school fields are rich families. Some of the fields in these schools were donated to government-run primary schools, but more were given to primary schools founded by these wealthy families. Because this kind of behavior is called righteous act, this kind of learning field is often called "righteous field".

In the Ming dynasty, there were two forms of private donation to study fields: one was pure private donation. For example, Lu's Yi Shu, Lu's "cutting a few acres of land for rent at the age of 20 to support and maintain a regular meal." (Note: The Records of Jiajing Jiaxing, Volume 5. ) Changtai County Yixue, "Hong Wushi ... Xue Ziyi gave up the land and donated 100 acres of land". (Note: Wan Li Plain County Records, Volume II. Du Yi, "Du Ru, a fellow countryman, lives by plowing 100 acres of fertile land". (Note: "Hongzhi Baoding County Records" Volume 20. ) The first is to invest in land. For example, Lu's theory of righteousness in Pinghu, Zhejiang Province, "not only cut the farmland to help the poor, but also improve the efficiency because of the surplus farmland, and set aside 300 mu of farmland." (Note: Records of Pinghu County in the Apocalypse, Volume 7. )

Third, everyone collectively donated land. "Chongzhen Dongguan County Records" Volume III, "Wushan Club, there is an acre of land. In the village, Hu advocated the construction of righteousness, and the whole people donated 30 mu of books. This is the representative.

The sources of primary school fields in Ming Dynasty are about the above forms. The purpose of setting up the school yard is to collect the school rent directly, and the school yard is one of the assets of the school.

2. Lease a store, set up a business and collect city tax.

In the Ming dynasty, using the income from renting or opening a shop as primary school funds, or collecting city tax as primary school funds, was also one of the ways to obtain primary school funds. When talking about the changes in the sources of social studies funds in Qiongtai, Volume 17 of Zheng Deqiong's Records of Taiwan said: "There are primary schools in residential shops, and the corridors are attached to Zhao and Song Dynasties. However, the lessor's wishes are harmless to the teacher. As for the tax market stripping, it began in a place on the Pearl Cliff in the Yuan Dynasty, and Chenghua County filled 179 schools. " It can be seen that in the Ming Dynasty, it seems quite common for rental shops to use their rents as primary school funds in some areas.

Slightly different from renting shops, there were four primary schools (workshops or shops) in the Ming Dynasty, and their income was used as funds. "Jiajing Qinzhou Annals" has been published for five years: in the fourth year of Jiajing, Zhou Zhilanqu rebuilt the social studies, "there are 47 columns in the study, and the fees for reading and repairing paper and pens are given", which was later abolished. In the seventeenth year of Jiajing, it was known that Lin Xiyuan rebuilt the 18 social school, "redeeming the old school to support it". (Note: "Jiajing Qinzhou Annals" Volume 5 Lin Xiyuan's "Qinzhou Social Studies" says: "Redeem the original official city store 17 and build a new city store 15 to help schools." The "Chongzhen Lianzhou County Records" has been published for five years, and the government learned that "seven shops were built for the extension of teachers' fees". All these are run by workshops or shops set up by schools.

The income from renting shops, opening shops or workshops, and collecting city tax to finance primary school funds reflects the influence of the development of commodity economy on the development of primary school education to a certain extent. As far as Qiongtai Chenghuafang 179 Primary School is concerned, the developed market and its economy in Ming Dynasty is undoubtedly the fundamental reason why primary schools can use so many market rents as funds. If Qiongtai Primary School collects a fair tax every year, it needs at least 179 fairs, which has greatly exceeded the number of one school in Qiongya Township in Yuan Dynasty. There are 12 1 fairs in Qiongtai Annals compiled by Kao Zheng De in the sixth year (note: "big bazaar" is also called "big bazaar", which generally refers to a bazaar with large trade scale, large quantity and large number of participants. ), except for small markets, from the conventional point of view, when it will not be less than this number. For example, in Lixian 19 market in Baoding area, there are three large markets, and the rest are small markets. (Note: Quoted from Han Dacheng's Urban Studies in Ming Dynasty, p. 13 1. ) The number of small markets is obviously more than that of large markets. According to Volume XII of Zheng Deqiong's Records of Taiwan, we list the distribution of counties and cities in Qiongtai as follows: distribution of counties, cities, townships, towns and cities.

Dulingshui 1 1 6 9 1 Thanksgiving 1 1 Yazhou 2 1+4 2 1 1 Changhua 21+ 38+0+21012 Huitong 61150,000 Zhou 6 1+2 32 1 5 Ding 'an 81+2. State101+143037 Lingao 1 3 53 2 12 Chengmai 20 1 3 48 2 18 Qiongshan 391+.

As can be seen from the above table, in the Ming Dynasty, the markets in Qiongtai counties were quite developed, and some almost reached the high ratio of urban and rural areas 1 ratio 1. According to the custom records in Zheng Deqiong's Records of Taiwan, Qiongzhou people are "good at agriculture and less good at business". ), still separated from each other, not merchants "(Note:" Zheng Deqiong's Records of Taiwan "Volume 7" Records of Customs ",the county and urban areas fell into a bad habit. ), or "not for merchants, but for farming and weaving" (Note: Records of Zheng Deqiong Taiwan, Volume VII, Records of Danzhou Customs. )。 Taking this place as a place where people "don't care about businessmen" and there are so many markets, we can also see that the small commodity economy in Qiongtai was developed at that time (note: the textile industry in Qiongtai counties is quite developed, which should have a certain impact on the development of its small commodity economy). )。

Thirdly, as far as Qinzhou is concerned, its custom is that "private capital is transferred to foreign countries, and it is fond of leisure and fear of labor, and it is self-sufficient." The country knows the people, and if it is not an official, it will sell fish and salt for another industry. (Note: Records of Jiajing Qinzhou Volume 1. ) Qinzhou people really make a living from commodity trade. Under such a commercial background, as a relatively fixed manual workshop or shop, the income of our company is naturally more stable, so it is also helpful to ensure the primary school funds as a source of primary school funds.

However, in the Ming Dynasty, it seems that renting a shop, opening a shop or using city tax as primary school funds are not appreciated, so it is impossible to be reliable. In analyzing this reason, Zheng Deqiong's Annals of Taiwan (Volume 17) said:

What's the good of not being able to do it for long? Public places are beneficial, and hidden places are harmful. Scraping and sweating, lip refers to dust, and a scholar is willing to sign up? Therefore, today is not only forbidden, but also unwilling to be a good father, brother and secretary. It is very harmful for a young man to enlighten and raise a non-degenerate person by monopolizing the interests of a cheap husband. And how long it will take to learn, but arbitrary people often insist on this, which makes the businessmen suffer. The people who took my crown and clothes are also tired of moving. They think it is a bit by bit move, and there is still a lot of food in the armor, so they chip in to pay for it. I don't know the meaning of good and vulgar, but it is also a disaster!

Obviously, the fundamental reason for this unreliable source of funds is the profit-seeking in the tax market, which is not allowed by "scholars", "good fathers and brothers" and "good managers".

The source form of primary school funds in Ming dynasty is slightly as above. In addition, primary schools may have other ways to obtain funds. For example, Volume 7 of Jiajing Shaowu Mansion Records refers to "collecting farmland and pond shops at the end of the year", in which "pond" refers to pond rent. The Records of Jiaqing Ji 'an Prefecture has been published for nineteen years: forty years of Wanli, and Pu Zhongyu, the magistrate of Taihe County, has eight schools and donated farmland ponds. Then there were some primary schools in the Ming Dynasty, which used ponds as school property.

(B) the use of primary school funds in the Ming Dynasty

The funds for primary schools in the Ming Dynasty showed some differences because of their forms of acquisition and the location of primary schools, so their functions were also different. Generally speaking, the use of primary school funds in Ming Dynasty is generally nothing more than building school buildings, hiring teachers, buying teaching supplies, providing meals and so on. Wei has a more detailed division of the school, he said:

Since the temple field and the official field have been changed to study fields, they should be divided into four parts: the second part is to study officials and social studies, the second part is to extend social studies for the miscellaneous use of instructors, and the expenses of preparing ritual vessels in Kuanfu County. If you have more than enough, you will be poor in the week. At the end of the year, the government sent officials to collect used numbers in this way for checking. (Note: Zhuang Qu, Volume 9, Teaching and Reading. )

According to this classification, primary school funds are basically used to build study rooms, recruit teachers and help poor students.

For the sake of clarity, we will list the source, quantity and use of primary school funds in the Ming Dynasty as follows (because the rental income and municipal tax revenue are unknown or even not recorded in the information we have, they are omitted here. ): Number of primary schools in the region Number of schools rented Number of schools Category Caizhou Primary School 965 acres Several Stones Citizen Tian Yexian Social Studies 2 hectares 74 acres Old levy 5 Two tax-free areas Pingdu Social Studies 4 hectares Jiaozhou Social Studies 16 hectares 78 acres 5 acres huangling county Social Studies 5 hectares 57 acres 3 acres Anxiang Social Studies 16 acres Guanghua Social Studies 30 acres. Zhou Jun Social Studies Department 1 23mu Dongan County Social Studies Department 600 Land Grant ningyuan county Social Studies Department 600 Land Grant Ji 'an School1Qingsi Field.

50 acres of private loan volunteering, 95 acres of Taihe County sociology, 9 points, 339 stones, 5.7 stones.

Social Studies (People's Grain) Chun 'an Yixue 13 mu 20 Tian County Sociology 2 Qing County Sociology 49 Shihaicheng County Sociology 3.8 Rent Tax Changtai County Yixue10.5 Stone, Rent 3 Liang.

Shexue Muyang County Shexue 4 mu Dongguan County Shexue 30 mu public donation Wangzhou Shexue 685.3 mu Jingning County Shexue 200 scale 48 stone waste temple field Lishui County Shexue 140 mu waste private field Wushe County Shexue 80 mu Langtian Shutian Shanghe County Shexue 5 mu 69 mu 56 stone.

Yi Xue 50 mu in Qiongtai County, Diyi.

Social Studies Market Rent Renhua County Social Studies 40 Stone Qinzhou Social Studies 360 mu Store Income Dehua County Social Studies 50 mu Guangzhou Social Studies 84 hectares 340 mu Rent rice is being consumed 6 17,

Grain and rice consumption is 750646.

20 hectares and 54 acres of rented rice in Wushe consumed 205.4,

Learning whole grains is consumption 109889. Xundian government has 50 acres of fields and gardens.

The nature, land acquisition time and use of the two fields of 5 mu and Yin4 Source: Reprinted Wanli, the magistrate of Laizhou prefecture, and Wanli Sanchi county annals of Tianshun prefecture.

Wan Li

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Hongzhi's Annals of Wanli Shanghe County Volume 4

Records of Zheng Deqiong, a student of Hongwuqiong, Governor of Wanli (Volume 17).

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Jiajing's Records of Jiajing Renhua County (Volume 3) Jiajing Xue Shan's Records of Xijing Qinzhou (Volume 5)

Xue Shan Jia Jing Jiujiang Prefecture Records Volume Ten Official Villages Resignation Letter Volume Nine

Jiajing Xundian Record, the official book of Jiajing and Liangyi, was published by Fu Guanban.

The use of primary school funds in the Ming Dynasty still has a certain system. For example, Xiaowei once ordered:

Counties thoroughly investigated the abandoned temples and fields, cleared officials, called people to rent seeds and distributed social studies to teachers and students. Just choose a tenant and look at visual sociology. If you have more than enough, you can dial Confucian books and understand the opening notes. Still always erect monuments to study palace photos to prevent occupation and rape. (Note: The Collection of Zhuang Qu, Volume 9, is written by. )

He also said, "At the end of the year, government departments issued a batch of second-hand maps, which were checked in this way." The management of primary school funds is still relatively strict.

On the whole, the primary school funds in the Ming Dynasty were still mainly for studying fields, which had a great relationship with the ancient economic form of China, which was mainly based on agriculture. It is based on this idea that business tax is not accepted by some people as primary school funds. Nevertheless, a large number of commercial taxes as primary school funds show the changes in the sources of primary school funds in the Ming Dynasty. This change is related to the development of commodity economy in Ming Dynasty. It can also be seen that no matter how people keep the old tradition in concept, when a new thing gradually gains its position in the corresponding development, it will inevitably exert its own influence on social life.