民办学校分类管理宏观制度设计的基本走向

Classified Management of Non-governmental Schools: An Institutional Framework

The classified management of non-governmental schools is an effective way to address the issues such as non-profit registered non-governmental schools engaged in profit-making activities， the legal plight of reasonable returns， and the ownership of non-governmental schools. The ideal path to the classified management of non-governmental schools lies in a policy of differentiation between for-profit and non-profit non-governmental schools to naturally dissolve the non -governmental schools currently registered as private non -enterprise organization. At present， we should focus on solving the problems of for-profit non-governmental schools， such as pre -approval and tax incentives， different attributes of teachers' social security treatment， and land grant fee exemption.