摘要
民办高等教育财政资助是当前学术界的热点问题,资助的目的是消除可能产生的市场失灵和志愿失灵,促进教育公平和教育发展。根据营利与否对民办高校进行分类管理是我国民办高等教育发展的现实需要。在分类管理机制下,对非营利民办高校的税收优惠和财政资助可参照公办高校;对营利民办高校的资助重点面向受教育者,同时可选择专项补贴和适度税收优惠。
The Government financial assistance for non-governmental education is a hot issue of the academic community.The purpose of this assistance is to eliminate the market failures and promote equity in education and economic growth.According to for-profit or not to classify the non-governmental HEIs is the reality of non-governmental higher education development.In category management mechanism,the government assistance for the charity＇s HEIs can refer to the country-running universities,and the for-profit HEIs can be given preferential taxation： direct funding should focus on the educated as the cost-sharing form,and choose to give special subsidies,but the special subsidies for the for-profit HEIs should be careful.
出处
《教育发展研究》
CSSCI
北大核心
2011年第24期28-35,共8页
Research in Educational Development
基金
山东省社会科学规划研究重点项目"完善财政政策与山东民办教育发展"(05JDJ15)
山东省职业教育与成人教育规划课题"公共财政改革与多渠道筹措职业教育经费研究"(2006DX019)的部分成果
关键词
民办高等教育
分类管理
财政资助
Non-governmental HEIs（higher education institutes）
category management
financial assistance
