各省、自(zi)治區、直(zhi)轄市人民政府，國務(wu)院各部委、各直(zhi)屬機構：
社(she)(she)會(hui)(hui)力(li)(li)(li)量興(xing)辦教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)是指各(ge)種社(she)(she)會(hui)(hui)力(li)(li)(li)量以捐贈、出資、投資、合作(zuo)等(deng)方式(shi)舉(ju)辦或者參(can)與(yu)舉(ju)辦法(fa)(fa)律法(fa)(fa)規允許(xu)的(de)各(ge)級各(ge)類(lei)學校和其他(ta)教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)機構。改(gai)革開(kai)放以來，作(zuo)為(wei)社(she)(she)會(hui)(hui)力(li)(li)(li)量興(xing)辦教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)主(zhu)要形式(shi)的(de)民(min)辦教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)不斷發(fa)展(zhan)壯大，形成(cheng)了從學前(qian)教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)到(dao)高等(deng)教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)、從學歷(li)教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)到(dao)非學歷(li)教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)，層次類(lei)型多樣、充滿生機活力(li)(li)(li)的(de)發(fa)展(zhan)局面，有效(xiao)增加了教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)服(fu)務供給，為(wei)推動教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)現代化、促進經(jing)濟社(she)(she)會(hui)(hui)發(fa)展(zhan)作(zuo)出了積極貢獻，已經(jing)成(cheng)為(wei)社(she)(she)會(hui)(hui)主(zhu)義教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)事業(ye)的(de)重要組成(cheng)部分(fen)。同時，民(min)辦教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)也(ye)面臨許(xu)多制約(yue)發(fa)展(zhan)的(de)問(wen)題和困(kun)難(nan)。為(wei)鼓(gu)勵(li)社(she)(she)會(hui)(hui)力(li)(li)(li)量興(xing)辦教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)，促進民(min)辦教(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)健康發(fa)展(zhan)，現提出如下意見。
一、總體要求
（一）指導(dao)思想。全(quan)(quan)面貫(guan)(guan)徹落(luo)實黨(dang)(dang)(dang)的十(shi)八(ba)大和(he)十(shi)八(ba)屆三中(zhong)(zhong)、四中(zhong)(zhong)、五中(zhong)(zhong)、六中(zhong)(zhong)全(quan)(quan)會(hui)精神(shen)，深入(ru)貫(guan)(guan)徹習近平總(zong)書記系列重要講話精神(shen)，按照“四個(ge)全(quan)(quan)面”戰(zhan)略布局(ju)和(he)黨(dang)(dang)(dang)中(zhong)(zhong)央、國(guo)務院決策(ce)部署(shu)，牢固樹(shu)立并(bing)切(qie)實貫(guan)(guan)徹創新、協調、綠色(se)、開(kai)放(fang)、共享五大發(fa)展理念，全(quan)(quan)面貫(guan)(guan)徹黨(dang)(dang)(dang)的教(jiao)育(yu)方(fang)針，堅持社會(hui)主義辦(ban)學方(fang)向，堅持立德樹(shu)人，培(pei)(pei)育(yu)和(he)踐行社會(hui)主義核心價值觀。以實行分類管(guan)(guan)理為突(tu)破口，創新體(ti)制機制，完善(shan)扶持政策(ce)，加強規范管(guan)(guan)理，提高辦(ban)學質量，進一步(bu)調動社會(hui)力(li)量興辦(ban)教(jiao)育(yu)的積極性，促進民辦(ban)教(jiao)育(yu)持續健康發(fa)展，培(pei)(pei)養德智體(ti)美全(quan)(quan)面發(fa)展的社會(hui)主義建設者和(he)接班人。
（二）基本原則。
育人為本(ben)，德育為先(xian)。把(ba)立德樹人作(zuo)為根本(ben)任(ren)務，把(ba)理想信念(nian)教育擺在首要位置，形(xing)成全(quan)(quan)員、全(quan)(quan)過程、全(quan)(quan)方位育人的(de)(de)工(gong)作(zuo)格(ge)局(ju)，提高學生服務國家服務人民的(de)(de)社會責(ze)任(ren)感、勇于探索的(de)(de)創(chuang)新精(jing)神和善(shan)于解決(jue)問(wen)題的(de)(de)實踐能力。
分(fen)類管理，公益導(dao)向。實行非營(ying)利(li)(li)性(xing)(xing)(xing)和營(ying)利(li)(li)性(xing)(xing)(xing)分(fen)類管理，實施差別化扶持(chi)政策，積極引導(dao)社會力量舉(ju)辦非營(ying)利(li)(li)性(xing)(xing)(xing)民(min)辦學(xue)校。堅持(chi)教育(yu)的公益屬性(xing)(xing)(xing)，無論(lun)是(shi)(shi)非營(ying)利(li)(li)性(xing)(xing)(xing)民(min)辦學(xue)校還是(shi)(shi)營(ying)利(li)(li)性(xing)(xing)(xing)民(min)辦學(xue)校都要始終把社會效益放在首位(wei)。
優化環境，綜合施策。統(tong)籌教育(yu)、登記、財政、土地、收費等相關政策，營(ying)造有利(li)于(yu)民辦教育(yu)發展的(de)制(zhi)度(du)環境。
依法管理，規范(fan)辦學。簡政放權、放管結合(he)、優化服務，依法履職，規范(fan)辦學秩序，全(quan)面提高(gao)民辦教(jiao)育(yu)治理水平。
鼓勵(li)改(gai)革(ge)，上下(xia)聯動(dong)。依靠改(gai)革(ge)創新推動(dong)發展，堅持頂層設計(ji)與基層創新相結合，共同破解民辦教育改(gai)革(ge)發展難題和障礙。
二、加強黨對民辦學校的領導
（三）切(qie)(qie)實(shi)加(jia)強民(min)(min)(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)黨(dang)(dang)(dang)的建(jian)(jian)設(she)(she)。全(quan)面(mian)加(jia)強民(min)(min)(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)黨(dang)(dang)(dang)的思(si)想建(jian)(jian)設(she)(she)、組(zu)(zu)(zu)織建(jian)(jian)設(she)(she)、作風建(jian)(jian)設(she)(she)、反腐倡廉建(jian)(jian)設(she)(she)、制度建(jian)(jian)設(she)(she)，增強政(zheng)治(zhi)意(yi)(yi)識(shi)、大局(ju)意(yi)(yi)識(shi)、核心(xin)意(yi)(yi)識(shi)、看(kan)齊意(yi)(yi)識(shi)。完善民(min)(min)(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)黨(dang)(dang)(dang)組(zu)(zu)(zu)織設(she)(she)置，理(li)順民(min)(min)(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)黨(dang)(dang)(dang)組(zu)(zu)(zu)織隸屬關系，健全(quan)各(ge)級黨(dang)(dang)(dang)組(zu)(zu)(zu)織工作保障機(ji)制，選好配強民(min)(min)(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)黨(dang)(dang)(dang)組(zu)(zu)(zu)織負(fu)責人(ren)。民(min)(min)(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)黨(dang)(dang)(dang)組(zu)(zu)(zu)織要發(fa)揮政(zheng)治(zhi)核心(xin)作用，強化思(si)想引領(ling)，牢(lao)牢(lao)把(ba)握社會主義辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)方向，牢(lao)牢(lao)把(ba)握黨(dang)(dang)(dang)對民(min)(min)(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)意(yi)(yi)識(shi)形(xing)態工作的領(ling)導權、話語權，切(qie)(qie)實(shi)維護民(min)(min)(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)和(he)諧穩(wen)定。民(min)(min)(min)辦(ban)(ban)(ban)高校(xiao)(xiao)(xiao)(xiao)黨(dang)(dang)(dang)組(zu)(zu)(zu)織負(fu)責人(ren)兼任政(zheng)府(fu)派駐學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)的督導專員(yuan)(yuan)。實(shi)現學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)基(ji)層(ceng)黨(dang)(dang)(dang)組(zu)(zu)(zu)織全(quan)覆蓋、黨(dang)(dang)(dang)建(jian)(jian)工作上水平，有(you)效發(fa)揮基(ji)層(ceng)黨(dang)(dang)(dang)組(zu)(zu)(zu)織的戰(zhan)斗堡壘作用和(he)共產黨(dang)(dang)(dang)員(yuan)(yuan)的先鋒模(mo)范作用。積極做好黨(dang)(dang)(dang)員(yuan)(yuan)發(fa)展(zhan)和(he)教育管理(li)服務(wu)工作。堅持(chi)黨(dang)(dang)(dang)建(jian)(jian)帶(dai)群建(jian)(jian)，加(jia)強民(min)(min)(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)共青團(tuan)組(zu)(zu)(zu)織建(jian)(jian)設(she)(she)。各(ge)地(di)要把(ba)民(min)(min)(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)黨(dang)(dang)(dang)組(zu)(zu)(zu)織建(jian)(jian)設(she)(she)、黨(dang)(dang)(dang)對民(min)(min)(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)的領(ling)導作為民(min)(min)(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)年度檢查的重要內容(rong)。
（四）加強(qiang)和(he)改(gai)進民辦學校(xiao)思(si)想(xiang)政(zheng)(zheng)治教(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)工(gong)作(zuo)。把思(si)想(xiang)政(zheng)(zheng)治教(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)工(gong)作(zuo)納入(ru)學校(xiao)事業(ye)發(fa)展規(gui)劃(hua)，把思(si)想(xiang)政(zheng)(zheng)治工(gong)作(zuo)隊伍建設納入(ru)學校(xiao)人(ren)(ren)才隊伍培養規(gui)劃(hua)，全(quan)面(mian)提(ti)升思(si)想(xiang)政(zheng)(zheng)治教(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)工(gong)作(zuo)水平。切實(shi)加強(qiang)思(si)想(xiang)政(zheng)(zheng)治理(li)(li)論課(ke)(ke)(ke)和(he)思(si)想(xiang)品德(de)課(ke)(ke)(ke)課(ke)(ke)(ke)程、教(jiao)(jiao)材、教(jiao)(jiao)師隊伍建設，深入(ru)推(tui)進中國(guo)特(te)色社(she)(she)會(hui)主(zhu)(zhu)義(yi)理(li)(li)論體(ti)系進教(jiao)(jiao)材、進課(ke)(ke)(ke)堂、進頭腦(nao)，把社(she)(she)會(hui)主(zhu)(zhu)義(yi)核心價(jia)值觀(guan)融(rong)入(ru)教(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)教(jiao)(jiao)學全(quan)過程、教(jiao)(jiao)書育(yu)(yu)(yu)(yu)(yu)人(ren)(ren)各(ge)環節，不斷增強(qiang)廣(guang)大(da)師生(sheng)(sheng)中國(guo)特(te)色社(she)(she)會(hui)主(zhu)(zhu)義(yi)道路自(zi)(zi)信(xin)(xin)(xin)、理(li)(li)論自(zi)(zi)信(xin)(xin)(xin)、制度(du)自(zi)(zi)信(xin)(xin)(xin)、文化自(zi)(zi)信(xin)(xin)(xin)。提(ti)高思(si)想(xiang)政(zheng)(zheng)治教(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)的(de)針對性、實(shi)效(xiao)性和(he)吸引(yin)力、感染力，切實(shi)加強(qiang)理(li)(li)想(xiang)信(xin)(xin)(xin)念、愛(ai)國(guo)主(zhu)(zhu)義(yi)、集體(ti)主(zhu)(zhu)義(yi)、中國(guo)特(te)色社(she)(she)會(hui)主(zhu)(zhu)義(yi)教(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)和(he)中華優秀傳(chuan)統文化、革命傳(chuan)統文化、民族團結教(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)，引(yin)導學生(sheng)(sheng)樹立正確的(de)世界觀(guan)、人(ren)(ren)生(sheng)(sheng)觀(guan)、價(jia)值觀(guan)。大(da)力開展社(she)(she)會(hui)實(shi)踐和(he)志愿(yuan)服務(wu)，積(ji)極開展心理(li)(li)健康(kang)教(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)。創(chuang)新網絡思(si)想(xiang)政(zheng)(zheng)治教(jiao)(jiao)育(yu)(yu)(yu)(yu)(yu)方式，大(da)力弘揚主(zhu)(zhu)旋律、傳(chuan)播正能量，全(quan)面(mian)提(ti)高教(jiao)(jiao)書育(yu)(yu)(yu)(yu)(yu)人(ren)(ren)、實(shi)踐育(yu)(yu)(yu)(yu)(yu)人(ren)(ren)、科研育(yu)(yu)(yu)(yu)(yu)人(ren)(ren)、管理(li)(li)育(yu)(yu)(yu)(yu)(yu)人(ren)(ren)、服務(wu)育(yu)(yu)(yu)(yu)(yu)人(ren)(ren)的(de)水平。
三、創新體制機制
（五）建立(li)分(fen)(fen)類(lei)管理制度。對民(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校（含其他民(min)辦(ban)(ban)(ban)教育機構(gou)）實行(xing)非營(ying)(ying)利(li)性和營(ying)(ying)利(li)性分(fen)(fen)類(lei)管理。非營(ying)(ying)利(li)性民(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校舉辦(ban)(ban)(ban)者不(bu)取(qu)得(de)(de)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)收(shou)益，辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)結(jie)余全部用于辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)。營(ying)(ying)利(li)性民(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校舉辦(ban)(ban)(ban)者可(ke)以取(qu)得(de)(de)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)收(shou)益，辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)結(jie)余依據國家有關規定進行(xing)分(fen)(fen)配。民(min)辦(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校依法享有法人財產權。
舉辦(ban)(ban)(ban)(ban)者自主選(xuan)擇舉辦(ban)(ban)(ban)(ban)非營(ying)利(li)性(xing)民(min)辦(ban)(ban)(ban)(ban)學(xue)(xue)校或(huo)者營(ying)利(li)性(xing)民(min)辦(ban)(ban)(ban)(ban)學(xue)(xue)校，依法依規辦(ban)(ban)(ban)(ban)理登記(ji)。對現有民(min)辦(ban)(ban)(ban)(ban)學(xue)(xue)校按照舉辦(ban)(ban)(ban)(ban)者自愿(yuan)的原則，通過政策引導，實現分類管理。
（六）建立(li)差別化政(zheng)策體系。國(guo)家積極鼓勵(li)和大(da)力(li)(li)支持(chi)社會(hui)力(li)(li)量舉辦非營(ying)利(li)性民辦學(xue)校(xiao)。各(ge)級人民政(zheng)府要(yao)完善制度政(zheng)策，在政(zheng)府補貼、政(zheng)府購買服務、基金獎(jiang)勵(li)、捐資激勵(li)、土(tu)地劃撥(bo)、稅費減(jian)免(mian)等方(fang)面對非營(ying)利(li)性民辦學(xue)校(xiao)給(gei)予扶持(chi)。各(ge)級人民政(zheng)府可根據經濟社會(hui)發展(zhan)需要(yao)和公共(gong)服務需求，通過政(zheng)府購買服務及稅收優惠等方(fang)式對營(ying)利(li)性民辦學(xue)校(xiao)給(gei)予支持(chi)。
（七）放寬(kuan)辦(ban)學(xue)(xue)準(zhun)入(ru)(ru)(ru)條件。社(she)會力(li)量投入(ru)(ru)(ru)教育，只(zhi)要是不(bu)(bu)屬于(yu)法律(lv)法規禁(jin)止進入(ru)(ru)(ru)以及不(bu)(bu)損害(hai)第三方利益(yi)、社(she)會公共(gong)利益(yi)、國家安全(quan)的領域，政(zheng)府(fu)不(bu)(bu)得限制(zhi)(zhi)。政(zheng)府(fu)制(zhi)(zhi)定準(zhun)入(ru)(ru)(ru)負面(mian)清單，列出禁(jin)止和(he)限制(zhi)(zhi)的辦(ban)學(xue)(xue)行為。各地要重新梳理(li)民(min)辦(ban)學(xue)(xue)校準(zhun)入(ru)(ru)(ru)條件和(he)程(cheng)序，進一(yi)步簡政(zheng)放權，吸(xi)引更多的社(she)會資源進入(ru)(ru)(ru)教育領域。
（八）拓寬辦學(xue)籌(chou)資(zi)渠道(dao)。鼓勵和吸引社會資(zi)金(jin)(jin)進入(ru)教育(yu)領(ling)域舉辦學(xue)校或者投(tou)入(ru)項目(mu)建設(she)。創新教育(yu)投(tou)融(rong)(rong)資(zi)機制(zhi)，多渠道(dao)吸引社會資(zi)金(jin)(jin)，擴(kuo)大辦學(xue)資(zi)金(jin)(jin)來(lai)源。鼓勵金(jin)(jin)融(rong)(rong)機構在風險可控前提(ti)下開(kai)發適合(he)民(min)辦學(xue)校特點(dian)的金(jin)(jin)融(rong)(rong)產品，探(tan)索辦理(li)民(min)辦學(xue)校未來(lai)經營收入(ru)、知識產權質押貸款業務，提(ti)供銀行(xing)貸款、信托、融(rong)(rong)資(zi)租賃等多樣化的金(jin)(jin)融(rong)(rong)服務。鼓勵社會力量對(dui)非營利性民(min)辦學(xue)校給(gei)予捐(juan)贈(zeng)。
（九）探索(suo)多元主體(ti)合作辦學。推廣(guang)政(zheng)府和社(she)會資(zi)本合作（PPP）模式(shi)，鼓勵社(she)會資(zi)本參(can)與(yu)(yu)(yu)教育基礎設(she)施建設(she)和運營管(guan)理(li)、提供(gong)專業(ye)化服(fu)務。積極鼓勵公辦學校與(yu)(yu)(yu)民辦學校相互購買管(guan)理(li)服(fu)務、教學資(zi)源(yuan)、科研成(cheng)果。探索(suo)舉辦混合所有制職業(ye)院校，允許(xu)以(yi)資(zi)本、知(zhi)識(shi)、技術、管(guan)理(li)等要素參(can)與(yu)(yu)(yu)辦學并享有相應權利(li)。鼓勵營利(li)性(xing)民辦學校建立股權激勵機制。
（十(shi)）健全學(xue)(xue)校(xiao)(xiao)(xiao)(xiao)退出機制(zhi)。捐資(zi)舉(ju)辦(ban)(ban)(ban)(ban)的(de)(de)民(min)(min)辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)(xiao)(xiao)終(zhong)止(zhi)時，清(qing)償(chang)后(hou)剩(sheng)余財(cai)產統籌用于(yu)教(jiao)育(yu)等社會事(shi)業(ye)。2016年(nian)11月7日《全國(guo)(guo)人(ren)民(min)(min)代表大會常務委員會關(guan)(guan)于(yu)修改<中華(hua)人(ren)民(min)(min)共和國(guo)(guo)民(min)(min)辦(ban)(ban)(ban)(ban)教(jiao)育(yu)促進(jin)法(fa)>的(de)(de)決定(ding)》公布前設立的(de)(de)民(min)(min)辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)(xiao)(xiao)，選(xuan)擇登(deng)記(ji)(ji)為(wei)非(fei)營(ying)利(li)性(xing)民(min)(min)辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)(xiao)(xiao)的(de)(de)，終(zhong)止(zhi)時，民(min)(min)辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)(xiao)(xiao)的(de)(de)財(cai)產依(yi)法(fa)清(qing)償(chang)后(hou)有剩(sheng)余的(de)(de)，按(an)照國(guo)(guo)家有關(guan)(guan)規定(ding)給予(yu)出資(zi)者(zhe)相(xiang)應的(de)(de)補償(chang)或者(zhe)獎勵，其余財(cai)產繼續用于(yu)其他非(fei)營(ying)利(li)性(xing)學(xue)(xue)校(xiao)(xiao)(xiao)(xiao)辦(ban)(ban)(ban)(ban)學(xue)(xue)；選(xuan)擇登(deng)記(ji)(ji)為(wei)營(ying)利(li)性(xing)民(min)(min)辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)(xiao)(xiao)的(de)(de)，應當進(jin)行財(cai)務清(qing)算(suan)，依(yi)法(fa)明確財(cai)產權(quan)屬，終(zhong)止(zhi)時，民(min)(min)辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)(xiao)(xiao)的(de)(de)財(cai)產依(yi)法(fa)清(qing)償(chang)后(hou)有剩(sheng)余的(de)(de)，依(yi)照《中華(hua)人(ren)民(min)(min)共和國(guo)(guo)公司法(fa)》有關(guan)(guan)規定(ding)處(chu)(chu)理(li)。具體辦(ban)(ban)(ban)(ban)法(fa)由省(sheng)、自治(zhi)區、直轄市制(zhi)定(ding)。2016年(nian)11月7日后(hou)設立的(de)(de)民(min)(min)辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)(xiao)(xiao)終(zhong)止(zhi)時，財(cai)產處(chu)(chu)置按(an)照有關(guan)(guan)規定(ding)和學(xue)(xue)校(xiao)(xiao)(xiao)(xiao)章(zhang)程處(chu)(chu)理(li)。各地(di)要結(jie)合實際(ji)，健全民(min)(min)辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)(xiao)(xiao)退出機制(zhi)，依(yi)法(fa)保護受教(jiao)育(yu)者(zhe)的(de)(de)合法(fa)權(quan)益。
四、完善扶持制度
（十一）加大(da)財(cai)政投入(ru)力(li)(li)度(du)(du)。各級(ji)人民(min)政府可按(an)照《中(zhong)華人民(min)共(gong)和(he)國(guo)預(yu)算法》、《中(zhong)華人民(min)共(gong)和(he)國(guo)教育(yu)法》、《中(zhong)華人民(min)共(gong)和(he)國(guo)民(min)辦(ban)教育(yu)促進法》等法律法規和(he)制度(du)(du)要(yao)求(qiu)，因地制宜(yi)，調整優(you)化教育(yu)支出結構，加大(da)對民(min)辦(ban)教育(yu)的(de)扶持力(li)(li)度(du)(du)。財(cai)政扶持民(min)辦(ban)教育(yu)發展的(de)資(zi)金要(yao)納入(ru)預(yu)算，并向社(she)會(hui)公開，接受審(shen)計和(he)社(she)會(hui)監督，提高資(zi)金使用效益。
（十二）創新財政扶持(chi)方(fang)式(shi)。地方(fang)各(ge)(ge)級人民政府(fu)(fu)應建(jian)立健全政府(fu)(fu)補(bu)貼(tie)制(zhi)度(du)，明確補(bu)貼(tie)的(de)(de)項目、對象、標準、用途。完(wan)善政府(fu)(fu)購(gou)買服務的(de)(de)標準和程序(xu)，建(jian)立績效評價制(zhi)度(du)，制(zhi)定向民辦(ban)學校購(gou)買就讀(du)學位、課程教(jiao)材(cai)、科研成果、職業培訓、政策咨(zi)詢等教(jiao)育(yu)服務的(de)(de)具體政策措施。地方(fang)各(ge)(ge)級人民政府(fu)(fu)可(ke)按照國家關于基(ji)金會管理(li)的(de)(de)規定設立民辦(ban)教(jiao)育(yu)發展(zhan)(zhan)基(ji)金，支持(chi)成立相應的(de)(de)基(ji)金會，組織開展(zhan)(zhan)各(ge)(ge)類有利于民辦(ban)教(jiao)育(yu)事業發展(zhan)(zhan)的(de)(de)活動。
（十三）落實同等(deng)資(zi)(zi)助政策(ce)(ce)。民(min)辦學(xue)(xue)(xue)(xue)校(xiao)學(xue)(xue)(xue)(xue)生(sheng)(sheng)與(yu)公辦學(xue)(xue)(xue)(xue)校(xiao)學(xue)(xue)(xue)(xue)生(sheng)(sheng)按規定同等(deng)享受助學(xue)(xue)(xue)(xue)貸(dai)款(kuan)、獎(jiang)(jiang)(jiang)助學(xue)(xue)(xue)(xue)金等(deng)國家資(zi)(zi)助政策(ce)(ce)。各級人(ren)民(min)政府應建立健全民(min)辦學(xue)(xue)(xue)(xue)校(xiao)助學(xue)(xue)(xue)(xue)貸(dai)款(kuan)業(ye)務(wu)扶持(chi)制度，提高民(min)辦學(xue)(xue)(xue)(xue)校(xiao)家庭經濟(ji)困(kun)難學(xue)(xue)(xue)(xue)生(sheng)(sheng)獲得資(zi)(zi)助的比例。民(min)辦學(xue)(xue)(xue)(xue)校(xiao)要建立健全獎(jiang)(jiang)(jiang)助學(xue)(xue)(xue)(xue)金評定、發放等(deng)管理機(ji)制，應從學(xue)(xue)(xue)(xue)費(fei)收(shou)入(ru)中提取(qu)不少于5%的資(zi)(zi)金，用于獎(jiang)(jiang)(jiang)勵(li)和資(zi)(zi)助學(xue)(xue)(xue)(xue)生(sheng)(sheng)。落實鼓勵(li)捐資(zi)(zi)助學(xue)(xue)(xue)(xue)的相關(guan)優惠政策(ce)(ce)措施，積極引(yin)導(dao)和鼓勵(li)企事業(ye)單位、社會組織和個(ge)人(ren)面向民(min)辦學(xue)(xue)(xue)(xue)校(xiao)設立獎(jiang)(jiang)(jiang)助學(xue)(xue)(xue)(xue)金，加(jia)大資(zi)(zi)助力(li)度。
（十四）落實稅(shui)費優(you)惠(hui)等(deng)激勵政策。民(min)(min)辦學(xue)校(xiao)(xiao)按(an)照(zhao)國家有(you)關規(gui)定(ding)享受(shou)相(xiang)關稅(shui)收優(you)惠(hui)政策。對(dui)(dui)企(qi)(qi)業辦的(de)(de)各類學(xue)校(xiao)(xiao)、幼(you)兒園自用(yong)的(de)(de)房產(chan)、土(tu)地(di)(di)，免(mian)征房產(chan)稅(shui)、城鎮土(tu)地(di)(di)使(shi)用(yong)稅(shui)。對(dui)(dui)企(qi)(qi)業支(zhi)持(chi)教育(yu)事(shi)業的(de)(de)公(gong)益性捐贈支(zhi)出，按(an)照(zhao)稅(shui)法(fa)(fa)(fa)有(you)關規(gui)定(ding)，在(zai)年度利(li)潤(run)總額(e)12%以內的(de)(de)部(bu)分，準予在(zai)計算應(ying)納稅(shui)所(suo)得(de)額(e)時扣除；對(dui)(dui)個人(ren)支(zhi)持(chi)教育(yu)事(shi)業的(de)(de)公(gong)益性捐贈支(zhi)出，按(an)照(zhao)稅(shui)收法(fa)(fa)(fa)律法(fa)(fa)(fa)規(gui)及政策的(de)(de)相(xiang)關規(gui)定(ding)在(zai)個人(ren)所(suo)得(de)稅(shui)前予以扣除。非營利(li)性民(min)(min)辦學(xue)校(xiao)(xiao)與(yu)公(gong)辦學(xue)校(xiao)(xiao)享有(you)同等(deng)待遇，按(an)照(zhao)稅(shui)法(fa)(fa)(fa)規(gui)定(ding)進行(xing)免(mian)稅(shui)資(zi)格認(ren)定(ding)后，免(mian)征非營利(li)性收入的(de)(de)企(qi)(qi)業所(suo)得(de)稅(shui)。捐資(zi)建設(she)校(xiao)(xiao)舍及開展表彰資(zi)助等(deng)活動(dong)的(de)(de)冠(guan)名依法(fa)(fa)(fa)尊重捐贈人(ren)意愿(yuan)。民(min)(min)辦學(xue)校(xiao)(xiao)用(yong)電、用(yong)水、用(yong)氣、用(yong)熱(re)，執行(xing)與(yu)公(gong)辦學(xue)校(xiao)(xiao)相(xiang)同的(de)(de)價(jia)格政策。
（十五）實行(xing)差(cha)別化(hua)用(yong)(yong)(yong)地(di)(di)政(zheng)策。民辦(ban)(ban)學(xue)(xue)校建設用(yong)(yong)(yong)地(di)(di)按科教用(yong)(yong)(yong)地(di)(di)管(guan)理。非(fei)營利性民辦(ban)(ban)學(xue)(xue)校享受公(gong)辦(ban)(ban)學(xue)(xue)校同(tong)等(deng)政(zheng)策，按劃(hua)撥等(deng)方式供(gong)應(ying)(ying)土(tu)(tu)地(di)(di)。營利性民辦(ban)(ban)學(xue)(xue)校按國家相應(ying)(ying)的政(zheng)策供(gong)給土(tu)(tu)地(di)(di)。只有一個意向用(yong)(yong)(yong)地(di)(di)者的，可按協議方式供(gong)地(di)(di)。土(tu)(tu)地(di)(di)使用(yong)(yong)(yong)權(quan)人申請改變全部或者部分土(tu)(tu)地(di)(di)用(yong)(yong)(yong)途的，政(zheng)府應(ying)(ying)當將申請改變用(yong)(yong)(yong)途的土(tu)(tu)地(di)(di)收回，按時(shi)價定價，重新依(yi)法供(gong)應(ying)(ying)。
（十(shi)六(liu)）實行(xing)分類收(shou)(shou)費(fei)政(zheng)策(ce)。規范民(min)(min)(min)辦(ban)學校(xiao)收(shou)(shou)費(fei)。非營(ying)利性(xing)民(min)(min)(min)辦(ban)學校(xiao)收(shou)(shou)費(fei)，通(tong)過市(shi)場(chang)化改革試點，逐步實行(xing)市(shi)場(chang)調(diao)節(jie)(jie)價(jia)，具(ju)體(ti)政(zheng)策(ce)由省級人民(min)(min)(min)政(zheng)府根據辦(ban)學成(cheng)本(ben)(ben)以及本(ben)(ben)地公辦(ban)教育保障(zhang)程度(du)、民(min)(min)(min)辦(ban)學校(xiao)發展情況等因素確(que)定。營(ying)利性(xing)民(min)(min)(min)辦(ban)學校(xiao)收(shou)(shou)費(fei)實行(xing)市(shi)場(chang)調(diao)節(jie)(jie)價(jia)，具(ju)體(ti)收(shou)(shou)費(fei)標準由民(min)(min)(min)辦(ban)學校(xiao)自(zi)主(zhu)確(que)定。政(zheng)府依法加強對民(min)(min)(min)辦(ban)學校(xiao)收(shou)(shou)費(fei)行(xing)為的監(jian)管(guan)。
（十七(qi)）保障(zhang)(zhang)依(yi)法自(zi)(zi)主辦(ban)學。擴大(da)民(min)辦(ban)高(gao)等(deng)(deng)學校和(he)中等(deng)(deng)職(zhi)(zhi)業(ye)學校專(zhuan)業(ye)設(she)置自(zi)(zi)主權(quan)，鼓(gu)勵學校根(gen)據(ju)國(guo)(guo)家戰略需求和(he)區域(yu)產業(ye)發展(zhan)需要，依(yi)法依(yi)規(gui)設(she)置和(he)調整學科專(zhuan)業(ye)。民(min)辦(ban)中小學校在完成(cheng)國(guo)(guo)家規(gui)定(ding)課程前提下，可(ke)自(zi)(zi)主開展(zhan)教育教學活(huo)動。支(zhi)持民(min)辦(ban)學校參(can)與考試招生(sheng)(sheng)制度改(gai)革。社(she)會聲譽好、教學質(zhi)量高(gao)、就業(ye)有保障(zhang)(zhang)的(de)民(min)辦(ban)高(gao)等(deng)(deng)職(zhi)(zhi)業(ye)學校，可(ke)在核(he)定(ding)的(de)辦(ban)學規(gui)模內自(zi)(zi)主確定(ding)招生(sheng)(sheng)范圍和(he)年度招生(sheng)(sheng)計劃。中等(deng)(deng)以下層次民(min)辦(ban)學校按照(zhao)國(guo)(guo)家有關規(gui)定(ding)，在核(he)定(ding)的(de)辦(ban)學規(gui)模內，與當地(di)公(gong)辦(ban)學校同期(qi)面(mian)向社(she)會自(zi)(zi)主招生(sheng)(sheng)。各地(di)不得對民(min)辦(ban)學校跨區域(yu)招生(sheng)(sheng)設(she)置障(zhang)(zhang)礙。
（十八）保(bao)障學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)師(shi)(shi)(shi)生(sheng)(sheng)權(quan)(quan)益(yi)。完善學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)、個人、政(zheng)(zheng)府合理(li)分擔的民(min)(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)教(jiao)職工(gong)(gong)社會保(bao)障機(ji)制(zhi)。民(min)(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)應(ying)依法為教(jiao)職工(gong)(gong)足(zu)額繳納社會保(bao)險費和(he)住房公積金(jin)。鼓勵民(min)(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)按規定(ding)為教(jiao)職工(gong)(gong)建立(li)補充養老(lao)保(bao)險，改善教(jiao)職工(gong)(gong)退休后的待遇。落實跨(kua)統籌(chou)地區社會保(bao)險關(guan)系(xi)轉移接續政(zheng)(zheng)策，完善民(min)(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)教(jiao)師(shi)(shi)(shi)戶籍遷移等方面(mian)(mian)的服務(wu)(wu)政(zheng)(zheng)策，探索建立(li)民(min)(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)教(jiao)師(shi)(shi)(shi)人事代理(li)制(zhi)度(du)(du)和(he)交流制(zhi)度(du)(du)，促進教(jiao)師(shi)(shi)(shi)合理(li)流動。民(min)(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)教(jiao)師(shi)(shi)(shi)在資格認定(ding)、職務(wu)(wu)評(ping)(ping)聘(pin)、培養培訓、評(ping)(ping)優表彰等方面(mian)(mian)與(yu)公辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)教(jiao)師(shi)(shi)(shi)享有(you)同(tong)等權(quan)(quan)利(li)。非營利(li)性(xing)民(min)(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)教(jiao)師(shi)(shi)(shi)享受(shou)當(dang)地公辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)同(tong)等的人才引進政(zheng)(zheng)策。民(min)(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)學(xue)(xue)(xue)生(sheng)(sheng)在評(ping)(ping)獎評(ping)(ping)優、升學(xue)(xue)(xue)就業(ye)、社會優待、醫療(liao)保(bao)險等方面(mian)(mian)與(yu)同(tong)級(ji)同(tong)類公辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)學(xue)(xue)(xue)生(sheng)(sheng)享有(you)同(tong)等權(quan)(quan)利(li)。依法落實民(min)(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)師(shi)(shi)(shi)生(sheng)(sheng)對學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)管理(li)的知情權(quan)(quan)、參(can)與(yu)權(quan)(quan)，保(bao)障師(shi)(shi)(shi)生(sheng)(sheng)參(can)與(yu)民(min)(min)(min)(min)主(zhu)管理(li)和(he)民(min)(min)(min)(min)主(zhu)監督的權(quan)(quan)利(li)。完善民(min)(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)師(shi)(shi)(shi)生(sheng)(sheng)爭議處理(li)機(ji)制(zhi)，維護師(shi)(shi)(shi)生(sheng)(sheng)的合法權(quan)(quan)益(yi)。
五、加快現代學校制度建設
（十(shi)九）完(wan)(wan)善(shan)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)法(fa)(fa)(fa)人(ren)治理(li)(li)(li)。民辦(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)要依(yi)(yi)(yi)法(fa)(fa)(fa)制(zhi)定(ding)章(zhang)程，按照(zhao)章(zhang)程管(guan)(guan)理(li)(li)(li)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)。健(jian)全(quan)(quan)董(dong)事(shi)(shi)會(hui)(hui)（理(li)(li)(li)事(shi)(shi)會(hui)(hui)）和(he)(he)(he)監(jian)事(shi)(shi)（會(hui)(hui)）制(zhi)度(du)，董(dong)事(shi)(shi)會(hui)(hui)（理(li)(li)(li)事(shi)(shi)會(hui)(hui)）和(he)(he)(he)監(jian)事(shi)(shi)（會(hui)(hui)）成(cheng)員依(yi)(yi)(yi)據(ju)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)章(zhang)程規(gui)定(ding)的權限和(he)(he)(he)程序共同參與學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)的辦(ban)(ban)學(xue)(xue)(xue)(xue)和(he)(he)(he)管(guan)(guan)理(li)(li)(li)。董(dong)事(shi)(shi)會(hui)(hui)（理(li)(li)(li)事(shi)(shi)會(hui)(hui)）應當優化人(ren)員構(gou)成(cheng)，由舉辦(ban)(ban)者或(huo)者其(qi)(qi)代(dai)表、校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)長(chang)(chang)(chang)、黨(dang)組(zu)(zu)織(zhi)負(fu)責(ze)人(ren)、教(jiao)職(zhi)(zhi)(zhi)工代(dai)表等(deng)共同組(zu)(zu)成(cheng)。監(jian)事(shi)(shi)會(hui)(hui)中應當有黨(dang)組(zu)(zu)織(zhi)領導(dao)(dao)班子成(cheng)員。探索實行獨立董(dong)事(shi)(shi)（理(li)(li)(li)事(shi)(shi)）、監(jian)事(shi)(shi)制(zhi)度(du)。健(jian)全(quan)(quan)黨(dang)組(zu)(zu)織(zhi)參與決策(ce)(ce)制(zhi)度(du)，積(ji)極推進“雙向進入、交(jiao)叉任職(zhi)(zhi)(zhi)”，學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)黨(dang)組(zu)(zu)織(zhi)領導(dao)(dao)班子成(cheng)員通過法(fa)(fa)(fa)定(ding)程序進入學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)決策(ce)(ce)機(ji)構(gou)和(he)(he)(he)行政(zheng)管(guan)(guan)理(li)(li)(li)機(ji)構(gou)，黨(dang)員校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)長(chang)(chang)(chang)、副校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)長(chang)(chang)(chang)等(deng)行政(zheng)機(ji)構(gou)成(cheng)員可按照(zhao)黨(dang)的有關(guan)規(gui)定(ding)進入黨(dang)組(zu)(zu)織(zhi)領導(dao)(dao)班子。學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)黨(dang)組(zu)(zu)織(zhi)要支持學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)決策(ce)(ce)機(ji)構(gou)和(he)(he)(he)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)長(chang)(chang)(chang)依(yi)(yi)(yi)法(fa)(fa)(fa)行使職(zhi)(zhi)(zhi)權，督促其(qi)(qi)依(yi)(yi)(yi)法(fa)(fa)(fa)治教(jiao)、規(gui)范管(guan)(guan)理(li)(li)(li)。完(wan)(wan)善(shan)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)長(chang)(chang)(chang)選(xuan)聘(pin)機(ji)制(zhi)，依(yi)(yi)(yi)法(fa)(fa)(fa)保障校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)長(chang)(chang)(chang)行使管(guan)(guan)理(li)(li)(li)權。民辦(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)長(chang)(chang)(chang)應熟悉教(jiao)育及相關(guan)法(fa)(fa)(fa)律法(fa)(fa)(fa)規(gui)，具有5年以上教(jiao)育管(guan)(guan)理(li)(li)(li)經驗和(he)(he)(he)良(liang)好辦(ban)(ban)學(xue)(xue)(xue)(xue)業績，個人(ren)信用狀況良(liang)好。學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)(xiao)關(guan)鍵管(guan)(guan)理(li)(li)(li)崗位實行親屬回避制(zhi)度(du)。完(wan)(wan)善(shan)教(jiao)職(zhi)(zhi)(zhi)工代(dai)表大會(hui)(hui)和(he)(he)(he)學(xue)(xue)(xue)(xue)生代(dai)表大會(hui)(hui)制(zhi)度(du)。
（二十(shi)）健(jian)(jian)全資(zi)(zi)(zi)產(chan)(chan)管(guan)理(li)和(he)(he)財務會(hui)計(ji)制度(du)(du)。民(min)辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)應(ying)當明確產(chan)(chan)權關(guan)系，建(jian)立健(jian)(jian)全資(zi)(zi)(zi)產(chan)(chan)管(guan)理(li)制度(du)(du)。民(min)辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)舉(ju)辦(ban)(ban)(ban)(ban)(ban)者(zhe)應(ying)依(yi)法(fa)履行出(chu)資(zi)(zi)(zi)義務，將(jiang)出(chu)資(zi)(zi)(zi)用于辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)的(de)土(tu)地、校(xiao)(xiao)(xiao)(xiao)(xiao)舍和(he)(he)其他資(zi)(zi)(zi)產(chan)(chan)足額過戶(hu)到學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)名下(xia)。存續期間(jian)，民(min)辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)對舉(ju)辦(ban)(ban)(ban)(ban)(ban)者(zhe)投入(ru)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)的(de)資(zi)(zi)(zi)產(chan)(chan)、國(guo)有(you)資(zi)(zi)(zi)產(chan)(chan)、受(shou)贈的(de)財產(chan)(chan)以及辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)積(ji)(ji)累享有(you)法(fa)人財產(chan)(chan)權，任何組織和(he)(he)個人不得侵占(zhan)、挪用、抽逃。進一步規范民(min)辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)會(hui)計(ji)核(he)算，建(jian)立健(jian)(jian)全第三方審計(ji)制度(du)(du)。非營利(li)性和(he)(he)營利(li)性民(min)辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)按照登記的(de)法(fa)人屬(shu)性，根據國(guo)家有(you)關(guan)規定(ding)(ding)執行相應(ying)的(de)會(hui)計(ji)制度(du)(du)。民(min)辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)要明晰財務管(guan)理(li)，依(yi)法(fa)設置會(hui)計(ji)賬(zhang)簿。民(min)辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)應(ying)將(jiang)舉(ju)辦(ban)(ban)(ban)(ban)(ban)者(zhe)出(chu)資(zi)(zi)(zi)、政府補助、受(shou)贈、收費、辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)積(ji)(ji)累等各類資(zi)(zi)(zi)產(chan)(chan)分類登記入(ru)賬(zhang)，定(ding)(ding)期開展資(zi)(zi)(zi)產(chan)(chan)清查，并將(jiang)清查結果向(xiang)社會(hui)公布。各地要探索制定(ding)(ding)符合民(min)辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)特點的(de)財務管(guan)理(li)辦(ban)(ban)(ban)(ban)(ban)法(fa)，完(wan)善民(min)辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)校(xiao)(xiao)(xiao)(xiao)(xiao)年度(du)(du)財務、決算報(bao)告和(he)(he)預算報(bao)告報(bao)備制度(du)(du)。
（二十一）規(gui)(gui)(gui)范學(xue)校辦(ban)學(xue)行(xing)為。民(min)辦(ban)學(xue)校要誠實守(shou)信(xin)、規(gui)(gui)(gui)范辦(ban)學(xue)。辦(ban)學(xue)條件(jian)應符(fu)合國家(jia)和(he)(he)地(di)方規(gui)(gui)(gui)定(ding)的(de)設置(zhi)標準和(he)(he)有(you)關(guan)(guan)要求(qiu)，在校生數要控制在審批機(ji)關(guan)(guan)核(he)定(ding)的(de)辦(ban)學(xue)規(gui)(gui)(gui)模內。要按照國家(jia)和(he)(he)地(di)方有(you)關(guan)(guan)規(gui)(gui)(gui)定(ding)做好宣傳、招(zhao)生工作，招(zhao)生簡章和(he)(he)廣告須經審批機(ji)關(guan)(guan)備案。具有(you)舉(ju)辦(ban)學(xue)歷(li)(li)教育資格(ge)(ge)的(de)民(min)辦(ban)學(xue)校，應按國家(jia)有(you)關(guan)(guan)規(gui)(gui)(gui)定(ding)做好學(xue)籍管(guan)理工作，對招(zhao)收的(de)學(xue)歷(li)(li)教育學(xue)生，學(xue)習期滿成績合格(ge)(ge)的(de)頒發畢(bi)業(ye)(ye)(ye)證(zheng)書(shu)，未達(da)到學(xue)歷(li)(li)教育要求(qiu)的(de)發給(gei)結(jie)業(ye)(ye)(ye)證(zheng)書(shu)或者(zhe)其他(ta)學(xue)業(ye)(ye)(ye)證(zheng)書(shu)；對符(fu)合學(xue)位授予條件(jian)的(de)學(xue)生，頒發相應的(de)學(xue)位證(zheng)書(shu)。各類民(min)辦(ban)學(xue)校對招(zhao)收的(de)非學(xue)歷(li)(li)教育學(xue)生，發給(gei)結(jie)業(ye)(ye)(ye)證(zheng)書(shu)或者(zhe)培訓合格(ge)(ge)證(zheng)書(shu)。
（二十二）落實安(an)全管理責任。民辦學(xue)校應(ying)遵守國家有關安(an)全法律(lv)、法規(gui)和(he)(he)(he)(he)規(gui)章，重視校園安(an)全工(gong)作，確保校園安(an)全技術防(fang)范系統建設(she)符合國家和(he)(he)(he)(he)地方有關標(biao)準，學(xue)校選(xuan)址和(he)(he)(he)(he)校舍建筑符合國家抗震設(she)防(fang)、消(xiao)防(fang)技術等(deng)(deng)相關標(biao)準。建立健(jian)全安(an)全管理制度和(he)(he)(he)(he)應(ying)急機制，制定和(he)(he)(he)(he)完善突發事件應(ying)急預(yu)案，定期(qi)開展(zhan)安(an)全檢(jian)查、巡(xun)查，及(ji)時發現和(he)(he)(he)(he)消(xiao)除安(an)全隱患(huan)。加強(qiang)學(xue)生和(he)(he)(he)(he)教職(zhi)員工(gong)安(an)全教育培訓，定期(qi)開展(zhan)針對上課、課間、午休等(deng)(deng)不同(tong)場景的安(an)全演練，提高師生安(an)全意識和(he)(he)(he)(he)逃生自救能(neng)力。建立安(an)全工(gong)作組(zu)織機構，配備學(xue)校內部安(an)全保衛人員，明確安(an)全工(gong)作職(zhi)責。
六、提高教育教學質量
（二十三）明(ming)確學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)(xue)定位。積極引導民辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)服務(wu)社會需(xu)求(qiu)，更新辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)(xue)理念(nian)，深化(hua)(hua)教(jiao)育(yu)教(jiao)學(xue)(xue)(xue)(xue)改(gai)革(ge)，創新辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)(xue)模式(shi)，加強內涵建(jian)(jian)設，提高辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)(xue)質量(liang)。學(xue)(xue)(xue)(xue)前教(jiao)育(yu)階段鼓勵(li)舉辦(ban)(ban)(ban)(ban)(ban)普惠性民辦(ban)(ban)(ban)(ban)(ban)幼兒(er)園，堅(jian)(jian)持科學(xue)(xue)(xue)(xue)保教(jiao)，防止(zhi)和糾(jiu)正“小(xiao)(xiao)學(xue)(xue)(xue)(xue)化(hua)(hua)”現象。中(zhong)小(xiao)(xiao)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)要執行國家課程方案和課程標準，堅(jian)(jian)持特(te)色(se)辦(ban)(ban)(ban)(ban)(ban)學(xue)(xue)(xue)(xue)優質發(fa)展，滿足多(duo)樣化(hua)(hua)需(xu)求(qiu)。職業(ye)院(yuan)校(xiao)(xiao)(xiao)應明(ming)確技(ji)術(shu)技(ji)能人才(cai)培養定位，服務(wu)區域經(jing)(jing)濟(ji)和產(chan)業(ye)發(fa)展，深化(hua)(hua)產(chan)教(jiao)融(rong)合(he)、校(xiao)(xiao)(xiao)企合(he)作，提高技(ji)術(shu)技(ji)能型人才(cai)培養水(shui)平。鼓勵(li)舉辦(ban)(ban)(ban)(ban)(ban)應用(yong)技(ji)術(shu)類本科高等(deng)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)，培養適應經(jing)(jing)濟(ji)結構調整、產(chan)業(ye)轉(zhuan)型升級和新產(chan)業(ye)、新業(ye)態、新商業(ye)模式(shi)需(xu)要的人才(cai)。充分發(fa)揮民辦(ban)(ban)(ban)(ban)(ban)教(jiao)育(yu)在(zai)完善終身教(jiao)育(yu)體系、構建(jian)(jian)學(xue)(xue)(xue)(xue)習型社會中(zhong)的積極作用(yong)。
（二十四）加(jia)(jia)強(qiang)(qiang)教(jiao)(jiao)師(shi)(shi)隊伍建(jian)(jian)設(she)。各(ge)級(ji)人(ren)(ren)(ren)民政府和民辦(ban)學(xue)(xue)校(xiao)(xiao)要(yao)把(ba)教(jiao)(jiao)師(shi)(shi)隊伍建(jian)(jian)設(she)作(zuo)為提(ti)高(gao)教(jiao)(jiao)育教(jiao)(jiao)學(xue)(xue)質量的(de)重要(yao)任務。各(ge)地(di)要(yao)將民辦(ban)學(xue)(xue)校(xiao)(xiao)教(jiao)(jiao)師(shi)(shi)隊伍建(jian)(jian)設(she)納入教(jiao)(jiao)師(shi)(shi)隊伍建(jian)(jian)設(she)整體(ti)規劃。民辦(ban)學(xue)(xue)校(xiao)(xiao)要(yao)著力加(jia)(jia)強(qiang)(qiang)教(jiao)(jiao)師(shi)(shi)思想(xiang)政治工作(zuo)，建(jian)(jian)立健全(quan)教(jiao)(jiao)育、宣(xuan)傳、考核、監督與獎(jiang)懲相結合的(de)師(shi)(shi)德(de)(de)建(jian)(jian)設(she)長(chang)效機制(zhi)，全(quan)面提(ti)升教(jiao)(jiao)師(shi)(shi)師(shi)(shi)德(de)(de)素養(yang)。加(jia)(jia)強(qiang)(qiang)輔導(dao)員、班主任隊伍建(jian)(jian)設(she)。加(jia)(jia)強(qiang)(qiang)教(jiao)(jiao)學(xue)(xue)研究(jiu)活(huo)動，重視青年教(jiao)(jiao)師(shi)(shi)培(pei)養(yang)，加(jia)(jia)大(da)教(jiao)(jiao)師(shi)(shi)培(pei)訓力度，不斷提(ti)高(gao)教(jiao)(jiao)師(shi)(shi)的(de)業(ye)(ye)務能力和水(shui)平(ping)。學(xue)(xue)校(xiao)(xiao)要(yao)在學(xue)(xue)費(fei)收入中安排一(yi)定比例資(zi)金用于教(jiao)(jiao)師(shi)(shi)培(pei)訓。要(yao)關(guan)心教(jiao)(jiao)師(shi)(shi)工作(zuo)和生活(huo)，提(ti)高(gao)教(jiao)(jiao)師(shi)(shi)工資(zi)和福利(li)待遇。吸引各(ge)類高(gao)層次人(ren)(ren)(ren)才到民辦(ban)學(xue)(xue)校(xiao)(xiao)任教(jiao)(jiao)，做到事業(ye)(ye)留人(ren)(ren)(ren)、感(gan)情留人(ren)(ren)(ren)、待遇留人(ren)(ren)(ren)。
（二十五）引進培育優質(zhi)教(jiao)(jiao)(jiao)育資源。鼓勵支持高(gao)水平(ping)有(you)(you)(you)(you)特色(se)民(min)辦學(xue)校(xiao)(xiao)(xiao)培育優質(zhi)學(xue)科(ke)、專(zhuan)(zhuan)業(ye)(ye)、課(ke)程(cheng)、師資、管理(li)(li)，整體提升教(jiao)(jiao)(jiao)育教(jiao)(jiao)(jiao)學(xue)質(zhi)量，著力打造一(yi)批(pi)具有(you)(you)(you)(you)國際影響力和競(jing)爭力的民(min)辦教(jiao)(jiao)(jiao)育品牌，著力培養一(yi)批(pi)有(you)(you)(you)(you)理(li)(li)想、有(you)(you)(you)(you)境界(jie)(jie)、有(you)(you)(you)(you)情懷、有(you)(you)(you)(you)擔(dan)當的民(min)辦教(jiao)(jiao)(jiao)育家。允(yun)許民(min)辦高(gao)等學(xue)校(xiao)(xiao)(xiao)和中(zhong)等職業(ye)(ye)學(xue)校(xiao)(xiao)(xiao)與世界(jie)(jie)高(gao)水平(ping)同類學(xue)校(xiao)(xiao)(xiao)在(zai)學(xue)科(ke)、專(zhuan)(zhuan)業(ye)(ye)、課(ke)程(cheng)建設(she)以(yi)及人才培養等方面開(kai)展交流(liu)。
七、提高管理服務水平
（二十六(liu)）強化部門協(xie)(xie)調機制(zhi)(zhi)。各級人(ren)民(min)政(zheng)府(fu)要(yao)將(jiang)發展(zhan)(zhan)(zhan)民(min)辦(ban)教育納入經(jing)濟社(she)會(hui)(hui)(hui)發展(zhan)(zhan)(zhan)和教育事業整(zheng)體規(gui)劃，加(jia)強制(zhi)(zhi)度(du)(du)建(jian)設、標(biao)準制(zhi)(zhi)定、政(zheng)策(ce)(ce)實(shi)施、統籌協(xie)(xie)調等工作(zuo)，積極推進(jin)民(min)辦(ban)教育改革發展(zhan)(zhan)(zhan)。國(guo)(guo)務院建(jian)立由(you)教育部牽頭(tou)，中(zhong)央編辦(ban)、國(guo)(guo)家發展(zhan)(zhan)(zhan)改革委、公(gong)安(an)部、民(min)政(zheng)部、財政(zheng)部、人(ren)力資源社(she)會(hui)(hui)(hui)保障部、國(guo)(guo)土資源部、住房城鄉建(jian)設部、人(ren)民(min)銀行、稅(shui)務總局、工商總局、銀監會(hui)(hui)(hui)、證監會(hui)(hui)(hui)等部門參加(jia)的部際(ji)聯(lian)席會(hui)(hui)(hui)議制(zhi)(zhi)度(du)(du)，協(xie)(xie)調解決民(min)辦(ban)教育發展(zhan)(zhan)(zhan)中(zhong)的重點難點問題，不(bu)斷完善制(zhi)(zhi)度(du)(du)政(zheng)策(ce)(ce)，優化民(min)辦(ban)教育發展(zhan)(zhan)(zhan)環境。各地(di)也應(ying)建(jian)立相應(ying)的部門協(xie)(xie)調機制(zhi)(zhi)。要(yao)將(jiang)鼓勵支持社(she)會(hui)(hui)(hui)力量興(xing)辦(ban)教育作(zuo)為考核各級人(ren)民(min)政(zheng)府(fu)改進(jin)公(gong)共服(fu)務方式(shi)的重要(yao)內容(rong)。
（二十七(qi)）改進政(zheng)府管理方(fang)式。各(ge)級人民政(zheng)府和(he)行(xing)政(zheng)管理部門要(yao)積極轉變職能，減少事(shi)(shi)(shi)前審批，加(jia)強事(shi)(shi)(shi)中事(shi)(shi)(shi)后監(jian)管，提高政(zheng)府管理服(fu)務水平。進一(yi)步清理涉(she)及(ji)(ji)民辦(ban)教育的行(xing)政(zheng)許可(ke)事(shi)(shi)(shi)項(xiang)，向社會公布權力清單、責任(ren)清單，嚴禁法外設權。改進許可(ke)方(fang)式，簡化許可(ke)流程，明確工作時限，規范行(xing)政(zheng)許可(ke)工作。建立民辦(ban)教育管理信(xin)息系統，推(tui)廣(guang)電子政(zheng)務和(he)網(wang)(wang)上(shang)辦(ban)事(shi)(shi)(shi)，逐步實(shi)現日常管理事(shi)(shi)(shi)項(xiang)網(wang)(wang)上(shang)并聯辦(ban)理，及(ji)(ji)時主動公開行(xing)政(zheng)審批事(shi)(shi)(shi)項(xiang)，提高服(fu)務效率，接(jie)受社會監(jian)督。
（二(er)十八）健全監督管(guan)理機(ji)制(zhi)(zhi)(zhi)。加(jia)強(qiang)民辦(ban)(ban)(ban)(ban)教(jiao)育管(guan)理機(ji)構建設，強(qiang)化民辦(ban)(ban)(ban)(ban)教(jiao)育督導，完(wan)善民辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)年(nian)度(du)(du)報告和(he)(he)年(nian)度(du)(du)檢查制(zhi)(zhi)(zhi)度(du)(du)。加(jia)強(qiang)對(dui)新設立(li)民辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)舉(ju)(ju)辦(ban)(ban)(ban)(ban)者的(de)資(zi)格(ge)(ge)審查。完(wan)善民辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)財務會(hui)計(ji)制(zhi)(zhi)(zhi)度(du)(du)、內部(bu)控制(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)度(du)(du)、審計(ji)監督制(zhi)(zhi)(zhi)度(du)(du)，加(jia)強(qiang)風險防范。推進民辦(ban)(ban)(ban)(ban)教(jiao)育信(xin)息公(gong)開(kai)，建立(li)民辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)信(xin)息強(qiang)制(zhi)(zhi)(zhi)公(gong)開(kai)制(zhi)(zhi)(zhi)度(du)(du)。建立(li)違規失信(xin)懲戒機(ji)制(zhi)(zhi)(zhi)，將違規辦(ban)(ban)(ban)(ban)學(xue)(xue)的(de)學(xue)(xue)校(xiao)(xiao)及其舉(ju)(ju)辦(ban)(ban)(ban)(ban)者和(he)(he)負責人納入“黑名單”，規范學(xue)(xue)校(xiao)(xiao)辦(ban)(ban)(ban)(ban)學(xue)(xue)行(xing)(xing)為。健全聯合(he)(he)執法機(ji)制(zhi)(zhi)(zhi)，加(jia)大(da)對(dui)違法違規辦(ban)(ban)(ban)(ban)學(xue)(xue)行(xing)(xing)為的(de)查處力度(du)(du)。大(da)力推進管(guan)辦(ban)(ban)(ban)(ban)評(ping)(ping)分(fen)離(li)，建立(li)民辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)第三方(fang)質量認證和(he)(he)評(ping)(ping)估制(zhi)(zhi)(zhi)度(du)(du)。民辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)行(xing)(xing)政管(guan)理部(bu)門根(gen)據評(ping)(ping)估結(jie)果，對(dui)辦(ban)(ban)(ban)(ban)學(xue)(xue)質量不合(he)(he)格(ge)(ge)的(de)民辦(ban)(ban)(ban)(ban)學(xue)(xue)校(xiao)(xiao)予以(yi)警告、限(xian)期整改直至取消辦(ban)(ban)(ban)(ban)學(xue)(xue)資(zi)格(ge)(ge)。
（二十九）發(fa)揮(hui)行(xing)業(ye)(ye)組(zu)(zu)(zu)織(zhi)(zhi)作(zuo)用(yong)。積(ji)極培(pei)育(yu)民(min)(min)辦(ban)教(jiao)育(yu)行(xing)業(ye)(ye)組(zu)(zu)(zu)織(zhi)(zhi)，支持行(xing)業(ye)(ye)組(zu)(zu)(zu)織(zhi)(zhi)在行(xing)業(ye)(ye)自律(lv)、交流合作(zuo)、協同創新、履行(xing)社(she)會(hui)責任等方面發(fa)揮(hui)橋梁和(he)紐帶作(zuo)用(yong)。依托各類專(zhuan)業(ye)(ye)機構開展民(min)(min)辦(ban)學(xue)(xue)校(xiao)咨詢服務(wu)等工作(zuo)。支持非營利性民(min)(min)辦(ban)高等學(xue)(xue)校(xiao)聯盟(meng)等行(xing)業(ye)(ye)組(zu)(zu)(zu)織(zhi)(zhi)及(ji)其他教(jiao)育(yu)中介(jie)組(zu)(zu)(zu)織(zhi)(zhi)在引導(dao)民(min)(min)辦(ban)學(xue)(xue)校(xiao)堅持公益性辦(ban)學(xue)(xue)、創新人(ren)才培(pei)養模式(shi)、提升人(ren)才培(pei)養質(zhi)量(liang)等方面發(fa)揮(hui)作(zuo)用(yong)。
（三十）切實加強宣傳引導。深入推(tui)進(jin)民辦教(jiao)育綜合改革，鼓勵地方和(he)(he)學(xue)校(xiao)先(xian)行先(xian)試(shi)，總(zong)結推(tui)廣試(shi)點地區(qu)和(he)(he)學(xue)校(xiao)的(de)(de)成功做法和(he)(he)先(xian)進(jin)經(jing)驗。加大對民辦教(jiao)育的(de)(de)宣傳力度，按(an)照國家有(you)關規定(ding)獎勵和(he)(he)表彰對民辦教(jiao)育改革發展作出突(tu)出貢獻的(de)(de)集(ji)體(ti)和(he)(he)個人，樹立民辦教(jiao)育良好社會(hui)形象，努(nu)力營造全(quan)社會(hui)共同(tong)關心、共同(tong)支持(chi)社會(hui)力量興辦教(jiao)育的(de)(de)良好氛圍。
鼓勵社會力量(liang)興(xing)辦(ban)教育，促進民辦(ban)教育健康發(fa)展，是一項事關(guan)當前、又利長遠的(de)(de)重要任務(wu)(wu)。國(guo)務(wu)(wu)院有關(guan)部門要進一步(bu)解放思想，凝聚(ju)共(gong)識，加強(qiang)領導，周(zhou)密部署，切實(shi)(shi)落實(shi)(shi)鼓勵社會力量(liang)興(xing)辦(ban)教育的(de)(de)各項政策措施(shi)。地(di)方各級(ji)人民政府要根據(ju)本意(yi)見，因地(di)制(zhi)宜(yi)，積極探索，穩步(bu)推進，抓緊制(zhi)定出臺符合(he)地(di)方實(shi)(shi)際的(de)(de)實(shi)(shi)施(shi)意(yi)見和配(pei)套措施(shi)。
國務院
2016年12月29日(ri)
（此件公(gong)開(kai)發布(bu)）