“非营利”内涵的立法界定及其对民办教育发展的意义——从《慈善法》出台到《民办教育促进法》修改
Legislative Definition of the Meaning of NotforProfit and Its Implications for the Development of Private Education ——From the Legislation of Philanthropy Law to the Revision of Private Education Promotion Law

摘要 我国已有法律没有对“非营利”的内涵做出清晰的界定。新出台的《慈善法》第一次在法律层面规定了“非营利”的操作性标准，即与国际惯例“禁止利润分配”规则相类似的“禁止财产分配”规则；同时，还规定了包括“清算后剩余财产处理”规则等在内的一系列制度保障。修改前的《民办教育促进法》规定的“合理回报”相关规则模糊了“非营利”的内涵，对“非营利”的模糊处理也影响到了相应的制度设计，不利于真正非营利民办学校的健康发展。最近新修改的《民办教育促进法》延续了《慈善法》的立法精神，追求法律体系的协调一致性，摒弃了“合理回报”相关规定，明晰了“非营利”的内涵，并规定了相应的制度保障，从而为真正非营利民办学校的健康发展创造了条件。
Abstract：China’s original law didn’t clearly define the meaning of notforprofit. Philanthropy Law passed recently firstly provides nonproperty distribution as the legislative standard of notforprofit， which is similar to international practice， i.e. nonprofit distribution. In addition， Philanthropy Law provides a series of protection rules which include the rule for the treatment of the residual properties of the liquidated charitable organization. The rule of reasonable return provided by previous Private Education Promotion Law blurred the meaning of notforprofit， which influenced the related institution design and was not good for the development of genuine nonforprofit schools. Private Education Promotion Law revised recently complies with the legislative spirit of Philanthropy Law， pursuing the harmony of legal system， abandoning the rule of reasonable return， clearing the meaning of notforprofit， and providing related protection rules. In the end， the revised law will be helpful for the healthy development of genuine notforprofit schools.