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分类管理机制下的民办高等教育财政资助
引用本文:贾东荣.分类管理机制下的民办高等教育财政资助[J].教育发展研究,2011(24).
作者姓名:贾东荣
作者单位:北京师范大学经济与工商管理学院;
基金项目:山东省社会科学规划研究重点项目“完善财政政策与山东民办教育发展”(05JDJ15); 山东省职业教育与成人教育规划课题“公共财政改革与多渠道筹措职业教育经费研究”(2006DX019)的部分成果
摘    要:民办高等教育财政资助是当前学术界的热点问题,资助的目的是消除可能产生的市场失灵和志愿失灵,促进教育公平和教育发展。根据营利与否对民办高校进行分类管理是我国民办高等教育发展的现实需要。在分类管理机制下,对非营利民办高校的税收优惠和财政资助可参照公办高校;对营利民办高校的资助重点面向受教育者,同时可选择专项补贴和适度税收优惠。

关 键 词:民办高等教育  分类管理  财政资助  

Government Financial Assistance for Non-governmental Higher Education Based on the Category Management Mechanism
Jia Dongrong.Government Financial Assistance for Non-governmental Higher Education Based on the Category Management Mechanism[J].Exploring Education Development,2011(24).
Authors:Jia Dongrong
Institution:Jia Dongrong(College of Economic and Business Management,Beijing Normal University,Beijing 100875)
Abstract:The Government financial assistance for non-governmental education is a hot issue of the academic community.The purpose of this assistance is to eliminate the market failures and promote equity in education and economic growth.According to for-profit or not to classify the non-governmental HEIs is the reality of non-governmental higher education development.In category management mechanism,the government assistance for the charity's HEIs can refer to the country-running universities,and the for-profit HEIs ...
Keywords:Non-governmental HEIs(higher education institutes)  category management  financial assistance  
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