民办学校分类管理——从四分法到二分法

Classified Management of Non-Governmental Education: From Four Categories to Dichotomy

民办学校分类管理是民办教育发展中一个敏感而重要的政策问题。区分营利性和非营利性，对不同类型的民办学校采取不同扶持政策和监管措施，是破除长期阻碍民办教育发展制度困局的关键，也是我国民办教育今后发展的理想选择。但基于复杂的法律与现实利益纠葛，目前只能处于试点和探索阶段，这一制度的建设和推开可能需要一个较长的过渡期。当前和今后较长一个时期，需要按照《民办教育促进法》及其实施条例在规定税收优惠政策时所作的区分，制定和落实适用于捐资举办的民办学校、出资人不要求取得合理回报的民办学校、出资人要求取得合理回报的民办学校以及经营性民办培训机构的不同扶持政策和规范措施。从\＂四分法\＂向\＂二分法\＂过渡，必须在反复论证和地方实践的基础上，设计好营利性和非营利性分类管理的政策制度体系及其过渡的相关路径，从根本上促进民办教育的健康发展。

The classified management of profit and non-profit private schools has become one of the key issues affecting sustainable and healthy development of non-governmental education. However， the policy which involves not only property and return but also legal problems is highly sensitive to school runners and investors， so it must be developed prudently and launched with pilot projects in certain regions. From now on， our main task is going to carry out The Act for Promotion Non-governmental Education further. Based on the framework of the Act ， we need categorize private schools into four kinds ， such as schools run with donated capital ， schools whose runners give up ＂reasonable return＂ ， schools whose runners request return for investment property ， and business training institutions. We need to develop different preferential and regulation policies suitable for them. The Transition from these four categories to a division of of profit and non-profit private schools may take substantial time and great effort. It will take a well-conceived plan ， favorable policy system and feasible route. All these prerequisites will be formed through strong argument and local practice.