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作 者:张成林[1]
机构地区:[1]宝鸡教育学院,宝鸡721001
出 处:《价值工程》2011年第14期288-289,共2页Value Engineering
摘 要:民办教育在我国教育事业中有着举足轻重的地位,《民办教育促进法》的颁布,带来了民办教育的快速发展。因民办学校自身问题和教育体制方面的问题,挫伤了投资人投资办学的积极性,影响了民办教育的发展。对此必须在实践中不断完善民办教育立法,规定界定营利性民办学校与非营利性民办学校的条件,制定不同的税收政策;完善民办学校法人财产权的立法,确保民办学校法人财产不受非法侵害;细化民办学校投资人获得合理回报的立法,鼓励投资人投资办学的积极性;细化民办学校联合办学的立法,优化教育资源的使用效率。Private education has a pivotal position in China's education,"Private Education Promotion Law" brings rapid development of private education.Because of problems of private schools and the problems in education system,investors are hurt on enthusiasm for investment in schools,which affects the development of private education.In practice,we must continue to improve private education legislation,determine the signs that identify the for-profit private schools and nonprofit private schools and establish different tax policies;improve the property rights legislation about legal person of private schools,to ensure that legal person' property is away from unlawful infringement;refine legislation on a reasonable return of investor of private schools,encourage investor's enthusiasm on investment in school-running;refining the legislation on private joint schools,optimize resource utilization.
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