论我国民办教育的准营利性(准公益性)特征

Research on Quasi-For-Profit or Quasi-Commonweal Characteristic of Non-governmental Education in China

目前我国民办教育的最大特殊性与典型特征是"准营利性"(或"准公益性")。这种特征主要表现是,一方面大量民办学校按照民间非营利组织形式登记,依据非营利组织资格享受税收、土地等政策优惠。但另一方面,实际运作中又不严格遵守非营利组织的国际通则,举办者可获取适当经济回报、按比例分配解散清算后的剩余财产或主张所投入资源的所有权,从而又有了营利组织的特征。这种做法让民办学校拥有灵活制度空间的同时,也面临着诸多政策与运作风险。从短期来看,应当尽快制定符合"准营利性"特征的过渡性政策。但从长期来看,取消"准营利性民办学校"这个"灰色地带",把民办学校严格划分为营利性和非营利性则是合适的选择。

The main characteristic of Non-governmental education in china is quasi-for profit or quasi-commonweal. Facts of the characteristic are followings. On the one hand, according to people-run non-profit organization （NPO） rules, most of non-governmental schools （NGS） in China are registered as Peoplerun Non-Enterprise Units Corporation and have the favorable policy in tax and land. On the other hand, NGS don＇t comply with the international general rules of NPO. For example, the establishers can obtain the net earning, allocate the surpluses from NGS after termination and liquidation or have the property rights to the resources invested the NGS. While NGS have the flexible rules, they are also faced with the uncertainly risk. Consequently, transitional policy for quasi-for-profit NGS should be conducted in order to promote short-term development. But in long-term period, it suggests that quasi-for-profit NGS should be canceled. And according to that, whether the NGS have the purpose of for-profit or not-for-profit, two types of for-profit NGS and non-profit NGS should be classified clearly.