我研究宋代财政史,作为当了多年教师的人,自然对教育开支更感兴趣。然而,研究的结果,却使我颇有出乎意外之感,那就是不能用现代的财政收支理念套古代,因为宋代教育开支的面貌有些特殊。一引子讨论宋代教育开支,似乎应从分析如下一则最重要的文献开始:以大观三年岁终数编纂,今已成书。总天下二十四路,教养大小学生以人计之,凡一十六万七千六百二十二,学舍以楹计之,凡九万五千二百九十八, I studied the financial history of the Song Dynasty and, as a teacher for many years, was naturally more interested in spending on education. However, the results of the study made me quite surprised by the fact that the ancient concept of fiscal revenue and expenditure can not be used because the educational expenditure in Song Dynasty was somewhat special. An introduction to the discussion of education expenditure in the Song dynasty seems to begin with the analysis of one of the most important documents as follows: Twenty-four of the world’s total population, to teach people to measure the size of students, where one hundred and sixty-seven thousand six hundred and twenty-two, the school to the total, where 95,298,