摘要
现有公共财政支持民办学校的政策存在体系散乱、支持对象不公平、支持资金流失等问题。民办学校实行营利性和非营利性分类管理,为根本解决现有支持政策的问题提供了前提条件。从财政支出角度看,对营利性民办学校的支持应以转移性财政支出特别是税收支出为主,对非营利性民办学校的支持应当坚持购买性财政支出和转移性财政支出并重。与此同时,应加强对非营利性民办学校遵守非营利组织规则的监管和两类民办学校各项支持经费的监管,以确保公共财政支持公平有效。
Existing policies of public financial support for non-governmental schools（NGS） are messy,unfair and funds loss,etc.Which NGS are classified to manage by for-profit and nonprofit is the premise conditions to resolve the current problems fundamentally.From the perspective of public expenditure,NGS for-profit should be supported by transfer payments,especially tax expenditure.And non-profit NGS should be supported by both the purchases of the government and transfer payments.At the same time,it is necessary to strengthen supervision on the non-profit NGS to abide by the rules of NPO and supported funds for two types of NGS,to ensure that the public financial support are fair and effective.
出处
《教育科学》
CSSCI
北大核心
2011年第6期1-7,共7页
Education Science
基金
教育部人文社科一般规划项目<民办学校营利性与非营利性分类管理的制度保障研究>(10YJA880082)
关键词
公共财政
民办学校
分类管理
Public finance
Non-governmental school
Classified Management
