摘要
关联交易,是市场经济中普遍存在的一种商业现象,通常是指基于关联关系而发生的交易行为。在民办学校中也存在关联交易,而且具有多重表现样态。各种灰色关联交易的存在及其造成的负面影响,已成为民办教育宏观治理中的盲区和难点。本文梳理了民办学校关联交易的内涵与特征、样态及影响,并在剖析关联交易成因的基础上,就如何有效规制民办学校关联交易问题提出了相应的对策措施,旨在为构建完善的民办学校治理制度提供参考和借鉴。
Affiliated transaction is a common commercial phenomenon in market economy. It usually refers to the transaction behavior based on the affiliated relationship. In non-governmental schools,there are also affiliated transaction problems,which have multiple manifestations. The existence of various grey "affiliated transactions" and their negative effects have become the blind areas and difficulties in the macro governance of non-governmental education. This paper focuses on the connotation and characteristics,the status and the influence of affiliated transaction of non-governmental schools,and analyzes the reasons behind this phenomenon. Based on the analysis,the paper puts forward some suggestions on how to regulate the affiliated transaction problems of non-governmental schools effectively,in hopes of providing references for the establishment of a sound governance system for non-governmental schools.
作者
董圣足
DONG Shengzu(Institute of Non-Governmental Education,Shanghai Academy of Educational Sciences,Shanghai 200032,Chin)
出处
《复旦教育论坛》
CSSCI
北大核心
2018年第4期30-36,共7页
Fudan Education Forum
基金
国家社会科学基金教育学一般课题"民办学校分类管理配套制度及过渡措施研究"(BGA160031)
关键词
民办学校
关联交易
制度规范
Non-governmental Schools
Affiliated Transaction
Institutional Regulation