河北师范大学学报:教育科学版
河北師範大學學報:教育科學版
하북사범대학학보:교육과학판
Journal of Hebei Normal University
2015年
3期
97~100
,共null页
民办学校 产权 流转
民辦學校 產權 流轉
민판학교 산권 류전
private school; property right; transferring
民办学校的产权结构包括出资者投入民办学校的资产、国有资产、接受捐赠的财产以及办学结余等。《民办教育促进法》规定的合理回报并非出资者投入民办学校资产的分红,而只是一种奖励性措施。民办学校产权流转实质上是出资者投入民办学校的资产通过市场机制进行流转。公办学校参与举办的民办学校、租赁民办学校及选择性民办学校的产权流转等各有特点,共同之处是强调了政府在民办学校产权流转中的监管职责。
民辦學校的產權結構包括齣資者投入民辦學校的資產、國有資產、接受捐贈的財產以及辦學結餘等。《民辦教育促進法》規定的閤理迴報併非齣資者投入民辦學校資產的分紅,而隻是一種獎勵性措施。民辦學校產權流轉實質上是齣資者投入民辦學校的資產通過市場機製進行流轉。公辦學校參與舉辦的民辦學校、租賃民辦學校及選擇性民辦學校的產權流轉等各有特點,共同之處是彊調瞭政府在民辦學校產權流轉中的鑑管職責。
민판학교적산권결구포괄출자자투입민판학교적자산、국유자산、접수연증적재산이급판학결여등。《민판교육촉진법》규정적합리회보병비출자자투입민판학교자산적분홍,이지시일충장려성조시。민판학교산권류전실질상시출자자투입민판학교적자산통과시장궤제진행류전。공판학교삼여거판적민판학교、조임민판학교급선택성민판학교적산권류전등각유특점,공동지처시강조료정부재민판학교산권류전중적감관직책。
Property rights of the private schools are concerned about the assets invested by sponsors, state-owned, donated and accumulated earnings. Reasonable returns stipulated in the Law of the Non-gov- ernmental Education Promotion cannot be consisdered as surplus, but as a reward. Transferring of proper- ty rights of the non-governmental schools is equivalent to that of assets by sponsors through market mech- anism. The schools sponsored by different parties take different features in relation to their property rights. Yet, it is common that all kinds of schools are under the supervision of the government.