【作者】 王飞飞；

【导师】 陈平水；

【作者基本信息】 山西大学 ， 教育学原理， 2010， 硕士

【摘要】 财政政策的本质就是国家政府机构利于经济手段,凭借政治权利,无条件地对社会产品进行收入、分配,以达到宏观调控目的而制定的各种规章、制度,以及法律。它能够在一定的条件下缓解社会公共产品的市场失灵,为社会公共产品的快速、健康发展,提供有力的政策性保障。民办教育的发展应归功于其政策的制定与保障,而财政政策又是发展民办教育的关键。民办学校作为自筹资金、独立运作、自负盈亏的市场主体,这一特征决定民办学校存在着资金困难的问题。然而,目前我国民办教育的财政政策比较混乱,其关键原因是未对民办学校的性质做出具体的区分。导致了“营利性的民办学校“与“非营利性的民办学校”享有同样的权利,“营利性的民办学校”从中得到了不合理的利润；或是以“非营利性民办学校”应该承担的义务来约束“营利性的民办学校”,制约“营利性民办学校”的发展。民办教育产权不明,财政政策规定存在模糊性,政策的实施必然会出现困难。因此,要对“营利性民办学校”与“非营利性民办学校”区分对待,在明确产权的基础上加大政府对民办学校的财政资助,加强监督机制,确保民办教育的有序发展。本文共分为六个章节：第一章为引论,内容包括选题的目与意义,研究综述等。第二章介绍了民办教育的存在。从民办教育存在的理论依据与实践依据两个方面,指出了民办教育存在的必要性。第三章介绍我国民办教育财政政策的历史变迁与现实问题。从民办教育财政政策历史发展分析指出我国现行民办教育财政政策存在着产权不清、政策规定“模糊”、和落实困难三方面的问题。第四章引入美国、日本两国民办教育财政政策的先进经验。两国对“营利性”私立学校与“非营利性”私立学校的区分使得私立学校各依其法,健康发展是值得我国借鉴的。第五章对民办学校法人性质进行分析的基础上,提出解决我国民办教育财政政策问题的关键是区分“营利性民办学校”与“非营利性民办学校”。第六章提出完善我国民办教育财政政策的对策,主要是从加大政府财政投入、产权明晰和监管机制三个方面来阐述。更多还原

【Abstract】 The nature of fiscal policy is that the national government should use economic means and political rights to maintain unconditionally the social product’s revenue and distribution in order to achieve the purpose of macro-control to develop the various rules and regulations and laws. It can relieve the market failure in a way in certain social public products and can provide powerful policy guarantee for the purpose of fast-growing and healthy-developing social public products.The development of private education should be attributed to its policy and security and fiscal policy is the key to the development of private education. As a market main body, private schools raise their own fund, run independently and operate their own profits and losses. Therefore, they have much trouble in raising adequate finance. However, fiscal policy is still in confusion, which is mainly because they have no distinction about their specific properties of private schools. Thus, "profit private schools" and "non-profit private schools" share the same rights. "Profit private schools" can gain much unreasonable profits; or they take on obligations which belong to "non-profit private schools" and constraint "Profit private schools" and limit the development of "Profit private schools". They have to confront with much difficulty in carrying out fiscal policy due to its ambiguity and assurance of its properties. Thus, we should treat differently between "profit private schools" and "non-profit private schools". Based on assurance of its properties, our government should offer to give financial aid, strengthen supervision mechanism and ensure the development in order of private education.This paper is divided into six chapters in total. The first chapter is preface, including the purpose and meaning, preview on research and etc. The second chapter will bring an introduction to the existence of the private education. On basis of its theoretical and practical significance of private education, I will figure out the necessity of the existence of the private education. The third chapter will give you a knowledge of the history and reality of fiscal policy of our private education. From clear properties and ambiguity of fiscal policy and difficulty in carrying out, I will make an analysis about it. From advanced experience in American and Japanese private schools, we can learn much from the law about "profit private schools" and "non-profit private schools". In the fifth chapter, we will analyze the legal nature of private schools and put forward that the key to solve the problem of fiscal policy is to distinguish between "profit private schools" and "non-profit private schools". In the sixth chapter, I will give solutions to make the fiscal policy of our private education perfect form the aspects of increasing financial support, making property rights clean and supervision mechanism.更多还原