“非营利”内涵的立法界定及其对民办教育发展的意义——从《慈善法》出台到《民办教育促进法》修改

发布时间：2018-09-03 19:08

【摘要】：我国已有法律没有对"非营利"的内涵做出清晰的界定。新出台的《慈善法》第一次在法律层面规定了"非营利"的操作性标准,即与国际惯例"禁止利润分配"规则相类似的"禁止财产分配"规则;同时,还规定了包括"清算后剩余财产处理"规则等在内的一系列制度保障。修改前的《民办教育促进法》规定的"合理回报"相关规则模糊了"非营利"的内涵,对"非营利"的模糊处理也影响到了相应的制度设计,不利于真正非营利民办学校的健康发展。最近新修改的《民办教育促进法》延续了《慈善法》的立法精神,追求法律体系的协调一致性,摒弃了"合理回报"相关规定,明晰了"非营利"的内涵,并规定了相应的制度保障,从而为真正非营利民办学校的健康发展创造了条件。
[Abstract]:There is no clear definition of the meaning of non-profit in the existing laws of our country. For the first time, the new charity law provides for the operational standard of "non-profit" at the legal level, that is, the "prohibition against the distribution of property" similar to the international practice of "prohibiting the distribution of profits"; at the same time, It also provides for a series of institutional safeguards, including the rules on the disposal of surplus property after liquidation. The relevant rules of "reasonable return" stipulated in the "Law on the Promotion of Private Education" before the amendment have blurred the connotation of "non-profit", and the fuzzy treatment of "non-profit" has also affected the corresponding system design. It is unfavorable to the healthy development of non-profit private schools. The recently revised Law on the Promotion of Private Education has continued the spirit of the legislation of the Law on Charity, pursued the coordination and consistency of the legal system, abandoned the relevant provisions on "reasonable return", and clarified the connotation of "non-profit". It also provides the corresponding system guarantee, thus creates the condition for the healthy development of the real non-profit private school.
【作者单位】：北京大学中国教育财政科学研究所;
【分类号】：D922.182.3;D922.16

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