民办学校"合理回报"的立法困境与出路

民办学校出资人可以取得"合理回报"的法律规定带来了诸多新的法律问题,并面临一系列无法摆脱的困境。立法应取消这一规定,以税收优惠和财政资助取代"合理回报";同时,借鉴国外财团法人制度,完善公益性民办学校法人的治理机构及其财产、财务制度。摆脱困境的根本出路在于修改《教育法》中"不得以营利为目的"办学的规定,明确区分营利性民办学校与非营利性民办学校,对之适用不同法律进行调整。

Legislation Plight or "Reasonable Return" And its Outlet in Private School

The law regulation,which endows private school investor with "reasonable return",brings many law problems and faces a series of unconquerable plight."Reasonable return" should be cancelled and substituted with preferential tax and financial aids;meantime,use foreign corporate body system for reference to perfect the governance structure,property and finance system of non-profit private school.The essential outlet to shake off plight is to amend the regulation of "Not for profit purpose" in Education Law,differentiate profit private school and non-profit private school definitely and adjust it with different laws.