民办学校“合理回报”的立法困境与出路  

Legislation Plight of "Reasonable Return" And its Outlet in Private School

作　　者：吴开华[1] 

机构地区：[1]广东教育学院教育系,广东广州510303

出　　处：《教育科学》2008年第1期21-25,共5页Education Science

基　　金：全国人大教科文卫委员会专项课题<〈民办教育促进法〉配套政策研究与学校制度研究>的系列成果之一

摘　　要：民办学校出资人可以取得"合理回报"的法律规定带来了诸多新的法律问题,并面临一系列无法摆脱的困境。立法应取消这一规定,以税收优惠和财政资助取代"合理回报";同时,借鉴国外财团法人制度,完善公益性民办学校法人的治理机构及其财产、财务制度。摆脱困境的根本出路在于修改《教育法》中"不得以营利为目的"办学的规定,明确区分营利性民办学校与非营利性民办学校,对之适用不同法律进行调整。The law regulation, which endows private school investor with ＂reasonable return＂, brings many law problems and faces a series of unconquerable plight. ＂Reasonable return＂ should be cancelled and substituted with preferential tax and financial aids; meantime, use foreign corporate body system for reference to perfect the governance structure, property and finance system of non-profit private school. The essential outlet to shake off plight is to amend the regulation of ＂Not for profit purpose＂ in Education Law , differentiate profit private school and non-profit private school definitely and adjust it with different laws.

关 键 词：民办学校 合理回报 非营利性 困境 出路 

分 类 号：G522.74[文化科学—教育学]