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民办高校营利性与非营利性的界定研究——以温州试点为例 被引量:1

Research on Distinguishing For-profit and Nonprofit Private Colleges: A Case Study on Wenzhou as an Experimental Unit
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摘要 基于民办高校的发展现状,对民办高校进行分类管理已成为时势所趋。该文归纳了学术界及温州试点对营利性与非营利性民办高校的界定方法,认为将捐资型、出资不求回报型、投资要求合理回报型民办高校划分为非营利性民办高校符合目前国情。该文以温州试点为例,从合理回报数额、产权政策、财政政策三个方面,对投资要求合理回报型非营利性民办高校在具体管理中涉及的重点问题进行了思考和初探。 Based on the development situation of private colleges, the classified management of private colleges has become a trend of the times. This paper summarizes the methods of distinguishing forprofit and nonprofit private colleges among the academic circle and in Wenzhou experimental unit, holding that it is more suitable for the present national conditions to classify the private colleges based on fund donation, unrequited fund and requiring reasonable return after funding, into nonprofit ones. Exemplified by Wenzhou experimental unit, this paper, from the amount of reasonable return, property policy and financial policy, discusses and explores the key issues involved in the specific management of nonprofit private colleges based on requiring reasonable return after funding.
机构地区 广州工商学院
出处 《科教文汇》 2015年第16期105-106,109,共3页 Journal of Science and Education
基金 广东省教育研究院课题"公共财政支持民办教育的财税制度与效益控制研究"(立项编号:GDJY-2014-D-b002)的阶段性研究成果
关键词 民办高校 营利性 非营利性 界定 private colleges for-profit nonprofit distinguishing
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参考文献3

  • 1教育部.关于鼓励和弓i导民间资金进入教育领域促进民办教育健康发展的实施意见[z].教发[2012110号,2012-6-18.
  • 2财政部,国家税务总局.关于职业教育等营业税若干政策问题的通知[z].财税[2013]62号,2013-09-25.
  • 3中共温州市委,温州市人民政府.关于深入实施国家民办教育综合改革试点加快教育改革与发展的若干意见[z].温委发[2013]63号.

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