我国非营利性和营利性民办高校分类问题研究综述

Review of the Study on the Classification of Nonprofit and For-profit Non-governmental Institutions of Higher Learning

非营利性和营利性民办高校的分类管理,已成为我国民办高等教育发展中的一个关键性问题。目前,国内学术界的研究主要集中在分类的意义、标准和内容三个方面。梳理现有成果可以发现,学术界已经深刻认识到民办高校分类的重要性,但对于如何解决法律和观念方面的障碍仍关注较少。研究者普遍赞同将资金来源作为分类的主要依据,然而在捐资、投资两分法还是捐资、投资和混合集资三分法上仍有争议。理论界已经积累了较为丰富的有关民办高校分类内容的成果,涉及筹资、治理、税收和产权等多个领域,但仍缺乏系统全面的分类框架建构。

Classified management of nonprofit and for-profit colleges and universities has become a key issue in non-governmental higher education in China.Current domestic research mainly focuses on its importance,standard,and content.By combing existing results it is found that although academic communities have recognized the importance of classification,relatively little attention has been paid to the legal and concept obstacles.Scholars generally agree to take capital sources as the main classification criterion,though still debate whether to use the dichotomy between donation and investment or the trichotomy of donation,investment,and mixed financing.Research communities have accumulated rich results in non-governmental higher education classification,including financing,governance,tax and property right,though still lack the comprehensive classification framework systems.