民办学校分类管理的问题及其解决途径

发布时间：2018-04-19 01:39

  本文选题：民办学校 + 办学体制　； 参考：《教育学报》2016年05期

【摘要】：如何对民办学校进行有效的管理,取决于如何对不同性质民办学校进行合理的分类,但民办学校的分类管理改革远非想象的那么简单易行。在营利性民办学校取得合法地位之前,"合理回报"曾是对民办学校进行管理的重要分类标准,但对此的争议一直未曾间断。在当前推进民办学校分类管理之时,以办学奖励和投资回报取代"合理回报"则是一个合理的选择。税收优惠不仅是民办学校的一项法定权利,同时也是调节民办学校办学行为的重要政策杠杆,是对民办学校进行分类管理的一种重要形式。合理的税收优惠政策对不同性质的民办学校做出区别性的政策对待,以税收优惠的宽严向社会表明政府对不同性质学校鼓励和支持的程度,引导民办学校进行市场定位,各按其位、各得其所。从税收优惠的既有政策看,为有利于对民办学校的分类管理,税收优惠政策应在民办学校营利程度、教育产品属性、学校公平竞争及学校结构布局等方面进一步加强调节功能。
[Abstract]:How to manage the private schools effectively depends on how to classify the private schools reasonably, but the reform of the classified management of the private schools is far from easy to imagine.Before the for-profit private schools gained their legal status, "reasonable return" was once an important classification standard for the management of private schools, but the controversy over this issue has never stopped.At present, it is a reasonable choice to replace "reasonable return" with school incentive and investment return when promoting the classified management of private schools.Tax preference is not only a legal right of private schools, but also an important policy lever to regulate the behavior of private schools, and an important form of classified management of private schools.Reasonable tax preferential policies treat different types of private schools differently, show the extent of government encouragement and support to schools of different nature to the society with the leniency and strictness of tax concessions, and guide private schools to carry out market orientation.According to their respective positions, each has its own place.From the point of view of the existing policies of tax preference, in order to benefit the classified management of the private schools, the preferential tax policies should further strengthen the regulating function in the aspects of the profit-making degree of the private schools, the attributes of educational products, the fair competition of the schools and the layout of the school structure.
【作者单位】： 首都师范大学教育学院;
【分类号】：G522.72
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本文编号：1771046