民办高校关联交易合规治理研究

Research on Compliance Governance of Affiliated Transaction in Private Universities

目前,民办高校普遍存在关联交易,而新修订的《中华人民共和国民办教育促进法实施条例》对关联交易进行了具体的规定。民办高校关联交易需要合理定价、规范决策,遵循公开、公平和公允的原则,且不能损害国家利益、学校利益和师生权益。因此民办高校需要依法依规加强关联交易的治理。文章梳理了民办高校关联交易的内涵,总结了民办高校关联交易的类型,分析了民办高校关联交易的负面影响和法律责任,并从民办高校自身视角提出加强关联交易合规治理的对策建议,从而为民办高校规避关联交易中潜在风险提供参考和借鉴。

At present, affiliated transactions are generally taking place in private universities, and the newly revised “Regulations for the Implementation of the Private Education Promotion Law of the People’s Republic of China” has made specific provisions on affiliated transactions. The change of private universities need reasonable pricing, standardized decision-making, follow the principles of openness, fairness, and impartiality, and must not damage the interests of the state, schools, and teachers and students. Therefore, private universities need to strengthen the governance of affiliated transactions in accordance with laws and regulations. This paper sorts out the connotation of affiliated transactions of private universities, summarizes the types of affiliated transactions of private universities, analyzes the negative impact and legal responsibilities of affiliated transactions of private universities, and puts forward countermeasures and suggestions to strengthen the compliance governance of affiliated transactions from the perspective of private universities, so as to provide reference for private universities to avoid potential risks in affiliated transactions.