摘要
市场介入学校领域能够有效解决教育资源的配置问题 ,也使传统的教育公益性受到挑战 ,这需要建立有效的管理机制来约束市场行为 ,使进入教育领域的资本沿着公益性方向发展。引进税制思想 ,完善我国教育领域中的税收征管制度 。
The involvement of market practice in school education provides an effective means for solving the distribution of educational resources and poses challenges to the public welfare nature of school education. It is necessary for us to establish an effective management mechanism for restraining the market acts and guaranteeing the public welfare orientation of the capital involved in school education. In this connection, the introduction of the taxation concept and the optimization of the tax collection mechanism in the field of school education are the effective means for regularizing the market acts in school education.
出处
《教育研究》
CSSCI
北大核心
2003年第3期32-35,共4页
Educational Research
关键词
市场行为
有效手段
学校
税制
税收征管制度
教育领域
教育公益性
教育资源
市场介入
管理机制
有效解
资本
taxation system
school
profit seeking act
public welfare orientationAuthor: Tan Zhuangcai, doctoral student at the Education College, Beijing Normal University (Beijing, 100875)
