民办学校分类管理的制度构架:国际比较的视角

System Framework of Classified Management of Non-governmental Schools:An International Comparative Aspect

民办学校分类管理是解决民办教育宏观管理与微观运行冲突、推进民办学校良善治理的有效路径。本文在借鉴国外经验、总结国内试点地区做法的基础上,提出民办学校分类管理应遵循营利性与非营利性学校分类的基本思路,科学架构顶层制度,合理施行不同税费及其他优惠政策;同时,应逐步探索建立具有中国特色、符合基本国情的非营利民办学校产权制度。

Carrying out classified management of non-governmental schools is an effective way to solve conflicts between non-governmental education macro management and micro operation, and to promote the healthy governance of non-govern- mental schools. Referring to mature experience of other countries and summarizing effective practices of domestic pilot areas, we propose that the classified management of non-governmental schools should base on the differentiation between for-profit schools and non-profit schools, construct top system scientifically, and implement different tax and preferential policies reason- ably.Meanwhile, it should not be push across the country rashly and took indistinctively. However,we should explore the way to establish property rights system for non-profit non-governmental schools gradually according toChina＇srealities.