各区、县人民政府，市政府各委、办、局：

　　现将《上海市实施〈中华人民共和国民办教育促进法〉、〈中华人民共和国民办教育促进法实施条例〉若干问题的暂行规定》印发给你们，请按照执行。

上海市人民政府
二00五年三月二十四日

上海市实施《中华人民共和国民办教育促进法》、《中华人民共和国民办教育促进法实施条例》若干问题的暂行规定

　　第一条　（目的依据）

　　为了促进本市民办教育健康发展，根据《中华人民共和国民办教育促进法》和《中华人民共和国民办教育促进法实施条例》及其他相关法律法规，结合本市实际，制定本规定。

　　第二条　（适用范围）

　　本市行政区域内举办民办学校及其他民办教育机构（以下统称“民办学校”）的活动，适用本规定。法律、法规另有规定的除外。

　　第三条　（指导思想）

　　市和区县政府应当把民办教育事业纳入国民经济和社会事业发展规划。市和区县教育部门、劳动保障部门及其他有关部门应当做好民办教育事业的发展规划，积极鼓励、大力支持、正确引导、依法管理民办教育事业，促进民办教育事业健康发展。

　　第四条　（基本原则）

　　民办学校与公办学校具有同等的法律地位。市和区县政府及其相关部门应当依法保障民办学校的办学自主权及其他相关权益。

　　民办学校的教师、受教育者与公办学校的教师、受教育者具有同等的法律地位。市和区县政府及其相关部门，民办学校及其举办者应当依法保障民办学校教师及其受教育者的合法权益。

　　第五条　（政府鼓励）

　　市政府每年对捐资举办民办教育表现突出的组织、个人以及为发展民办教育事业作出突出贡献的组织、个人予以表彰和奖励。

　　市政府设立民办教育发展专项资金。专项资金的设立和使用管理办法，由市财政、教育部门会同其他有关部门另行制定。

　　各区县政府可以根据本地区民办教育发展的情况，设立民办教育发展专项资金。

　　第六条　（政府职责分工）

　　市教育部门主管本行政区域内的民办教育工作。

　　市教育部门负责管理本市实施高等学历教育的民办高等学校和研究生层次非学历民办教育。

　　区县教育部门负责管理本行政区域内中等及中等以下各级各类实施学历教育的民办学校以及非学历教育的民办学校。

　　市与区县劳动保障部门负责管理本行政区域内实施以职业技能为主的职业资格培训、职业技能培训的民办学校。

　　其他有关部门在各自的职责范围内，做好民办教育的管理工作。

　　第七条　（设立标准）

　　各级各类民办学校的设置标准，参照同级同类公办学校的设置标准执行。

　　第八条　（审批权限）

　　民办学校的设立，按照以下权限审批：

　　设立实施学前教育、义务教育阶段教育、高级中等教育、中等及以下职业技术学历教育以及非学历教育的民办学校，由学校所在地的区县教育部门审批，并报市教育部门备案。

　　举办研究生课程进修班层次的非学历教育，由市教育部门按照国家有关规定登记备案。

　　设立实施高等学历教育的民办学校，由市教育部门统一受理，征求市有关部门意见后，由市政府审批，报国务院教育部门备案。其中，普通高校按照国家有关规定举办本科层次的独立学院，由市教育部门统一受理，报国务院教育部门审批。

　　设立实施以职业技能为主的职业资格培训、职业技能培训的民办学校，按照国家和本市有关规定，由劳动保障部门审批，并抄送同级教育部门备案。

　　第九条　（申报材料）

　　申办民办学校，应当按照审批机关公示的要求，提交申办材料。

　　审批机关应当依法公示审批事项、依据、条件、程序、期限以及需要提交的申办材料等。其中，申办民办高等学校应当提交的材料，由市教育部门依法确定并公布。申办民办中等及中等以下学校应当提交的材料，由区县教育部门依法确定并公布。

　　第十条　（审批决定）

　　审批机关应当依法做好审批工作，并将审批结果以书面形式送达申请人。其中不予批准的，应当说明理由。

　　审批机关对批准正式设立的民办学校，应当发给办学许可证，并告知依法办学有关的法律、法规规定。

　　第十一条　（政府公示）

　　审批机关应当将批准设立的民办学校的名称、地址、层次、类别、规模、招生范围等信息，通过政府网站等媒体向社会公示。

　　审批机关应当将经批准正式设立的民办学校的章程以适当方式向社会公示。

　　审批机关应当要求责任部门将审批材料整理归档。

　　第十二条　（民政登记）

　　民办学校取得办学许可证后，应当依法到民政等有关部门办理相关登记手续。

　　第十三条　（民办学校的决策机构议事规则）

　　民办学校应当依法制定决策机构议事规则。议事规则包括下列主要事项：

　　（一）决策机构的产生、变更方式及其人员构成、职权、任期；

　　（二）决策机构负责人的产生、变更方式及其职权；

　　（三）决策机构召开例行会议的安排、议题确定及召开方式；

　　（四）决策机构召开临时会议的情形、提议人和议题确定以及召开方式；

　　（五）决策机构表决形式和有效结果；

　　（六）决策机构文件生效的要件、决策机构会议记录和资料保存要求；

　　（七）决策机构授权规则；

　　（八）争议解决办法。

　　第十四条　（决策机构人员构成）

　　民办学校决策机构的人员构成应当明确以下要求：

　　（一）民办学校决策机构由举办者或者其代表、校长、教职工代表等人员组成，可以吸纳教育专家和社会知名人士参加。其中，三分之一以上的理事或者董事应当具有5年以上教育教学经验；

　　（二）民办学校理事会或者董事会由5人以上组成，设理事长或者董事长一人。理事长、理事或者董事长、董事名单报审批机关备案；

　　（三）民办学校应当依照法律法规的规定，在学校章程中明确决策机构人员构成。民办学校决策机构人员变更时，其构成比例应保持稳定，其中教职工代表应当经教职工民主推荐产生。

　　第十五条　（校长聘任）

　　民办学校应当聘任专职校长。校长任职条件参照同级同类公办学校标准，年龄可以适当放宽，并报审批机关核准。

　　第十六条　（财会人员要求）

　　按照《中华人民共和国会计法》的要求，民办学校的会计工作人员必须取得会计从业资格证书。担任单位会计机构负责人（会计主管人员）的，除取得会计从业资格证书外，还应当具备会计师以上专业技术职务资格或者从事3年以上会计工作经历。

　　第十七条　（民办学校的法人治理结构）

　　民办学校应当建立和完善法人治理结构，依法建立校内民主决策制度，完善教学、科研、学生、人事、财务、安全等各项管理制度，强化监督制度，保证学校稳定健康发展。

　　第十八条　（教职工的职务待遇）

　　民办学校教职工在业务培训、职务聘任、教龄和工龄计算、表彰奖励、科研项目和课题申报、社会活动等方面，依法享有与公办学校教职工同等的权利。

　　政府部门在组织开展有关教师工作时，应当为民办学校教师提供同等的机会。

　　第十九条　（教职工的福利待遇）

　　民办学校应当依法保障教职工的工资、福利待遇，并为教职工缴纳社会保险费。

　　鼓励民办学校为教职工购买补充养老保险，以提高教职工的退休待遇。

　　第二十条　（人事争议处理）

　　民办学校应当与教师、职员订立聘用合同，建立聘用关系。发生人事争议的，按照《上海市事业单位人事争议处理办法》的规定处理。

　　第二十一条　（受教育者的合法权益）

　　民办学校的受教育者在升学、转学、就业、社会优待、医疗保险、参加先进评选、争取科研项目和课题等方面，享有与同级同类公办学校受教育者同等的权利。

　　第二十二条　（收费标准的确定）

　　制定或调整民办学校对接受学历教育的受教育者收取的学费、住宿费标准，由民办学校提出书面申请，按学校类别和隶属关系报教育部门或劳动保障部门审核，由教育部门或劳动保障部门报物价部门批准。

　　民办学校对非学历教育的受教育者收取的学费、住宿费标准，由民办学校自行确定，报物价部门备案。

　　民办学校申请制定或调整学历教育收费标准，应当按照国家以及本市物价、教育、劳动保障部门要求，提供有关材料。提供的材料应当真实有效。

　　民办学校应当依法办理税务登记，使用税务发票，并在终止办学时依法办理注销税务登记手续。

　　第二十三条　（学校收费方式及用途）

　　民办学校在招生时，应当向社会公示学校的收费项目、收费标准等相关内容，公示后不得擅自变更。

　　实施学前教育的民办学校，以月为单位收取费用。

　　实施中等及中等以下学历教育的民办学校，以学期或学年为单位收取费用。

　　实施高等学历教育的民办学校，以学年或学期为单位收取费用，不得跨学年预收；学费收取实行老生老办法，新生新办法。

　　实施非学历教育的民办学校，以学期为单位收取费用；不足一学期的，以培训周期为单位收取费用。

　　收取的费用应当主要用于教育教学活动和改善办学条件。其中，实施高等学历教育的民办学校应当根据教育部的有关规定，提取相应经费，建立帮困与勤工助学基金，资助贫困学生。

　　第二十四条　（学校资产与经费管理）

　　民办学校举办者应当及时、足额履行出资义务，办学出资需办理验资、过户等手续。举办者的资产应当与投入学校的资产相分离。民办学校对举办者投入民办学校的资产、国有资产、受赠的财产以及办学积累，享有法人财产权。民办学校存续期间，所有资产由民办学校依法管理和使用，任何组织和个人不得侵占、挪用。

　　民办学校接受的国家资助、依法接受的社会捐赠、向学生收取的费用以及民办学校举办者投入民办学校的资金，应当进入学校银行存款基本账户，不得挪作他用。民办学校使用和处理较大数额的经费和财产，应当经过学校决策机构集体讨论决定。

　　民办学校资产的使用和财务管理，受审批机关和其他有关部门的监督。在每个会计年度结束时，民办学校应当依据《中华人民共和国民办教育促进法实施条例》中规定的比例，提取发展基金，制作财务会计报告，委托会计师事务所依法进行审计，并公布审计结果。

　　第二十五条　（违规使用办学资金的处理）

　　民办学校违规使用办学资金、财务管理混乱的，政府有关部门可以委托审计机构进行审计，并根据审计结果依法处理。

　　审批机关发现民办学校有虚假出资、抽逃或挪用办学资金犯罪嫌疑的，应当移送司法机关处理。

　　第二十六条　（专业设置）

　　实施高等教育和中等职业技术学历教育的民办学校，可以按照办学宗旨、培养目标和市场需求，自行设置专业、开设课程，自主选用教材，并将所设置的专业、开设的课程、选用的教材报审批机关备案。但民办高等学校设置、调整管理权限范围外的本科专业、第二学士学位专业和国家控制的其他专业，按照国家有关规定审批。

　　民办学校设置专业、开设课程、选用教材等，应当符合国家和本市规定的有关条件和标准。

　　审批机关应当对民办学校的专业建设情况进行检查，或者委托中介组织进行评估。

　　第二十七条　（民办学校的招生计划）

　　民办学校享有与同级同类公办学校同等的招生权，可以自主确定招生的范围、标准和方式；民办高等学校的学历教育招生计划应当按照国家有关规定，纳入本市普通高等教育招生计划管理。

　　第二十八条　（招生简章和广告）

　　民办学校应当按照《中华人民共和国广告法》等相关法律法规的规定，发布招生简章和广告。民办学校的招生简章和广告，应当在发布前向审批机关备案。发布的招生简章和广告应当与向审批机关备案的材料相一致。

　　招生简章和广告应当真实、准确。招生简章应当载明学校名称、办学层次、办学形式、办学地址、培养目标、招生专业、招生办法、收费项目、收费标准、证书发放等事项。其中，需要经过行政机关批准的内容，应当注明批准文号。

　　民办学校组织的教育教学活动，应当与招生简章、广告等向学生承诺的相一致。违反有关规定，利用广告作虚假宣传的，由工商部门、教育部门、劳动保障部门等依据各自法定职责，依法予以处理。未能履行有关承诺的，应当承担相应的民事责任。

　　第二十九条　（民办教育的中介服务组织）

　　本市鼓励社会中介机构和行业自律组织为民办教育服务，促进民办学校依法自主办学。

　　社会中介机构可以接受民办学校或者教育部门、劳动保障部门委托，开展行业人力资源预测；进行民办学校设置资质、办学水平和教育质量的评估；为民办学校的教学改革、专业建设、课程与教材建设和教师培养、毕业生就业等提供服务。中介机构对民办学校办学水平和教育质量的评估，应当客观公正。

　　民办学校行业自律组织依照其章程，开展民办学校之间的交流与合作，加强民办学校行业自律制度建设，促进民办学校依法规范办学。

　　第三十条　（委托义务教育经费拨付）

　　区县政府应当依法承担义务教育阶段的教育经费。委托民办学校承担义务教育任务的，应当与学校签订委托协议并拨付相应的教育经费。拨付教育经费的标准，按照本区域同级公办中小学的生均教育经费标准执行。

　　受委托的民办学校向协议就读的学生收取的费用，不得高于本区域内同级同类公办学校的收费标准。

　　第三十一条　（行政监督）

　　民办学校管理混乱，影响教育教学活动正常开展的，审批机关应当依法采取必要措施，指导和监督该民办学校恢复正常教育教学活动和管理秩序，保护受教育者的合法利益。

　　第三十二条　（法律责任）

　　民办学校违反《中华人民共和国民办教育促进法》和《中华人民共和国民办教育促进法实施条例》相关规定的，由审批机关或者其他有关部门依法责令限期改正，并予以警告；有违法所得的，退还所收费用后没收违法所得；情节严重的，责令停止招生、吊销办学许可证；构成犯罪的，依法追究刑事责任。

　　第三十三条　（施行日期）

　　本规定自印发之日起施行。

Interim¹ Provisions of Shanghai Municipality on the Problems in the Implementation² of the

　　Article 1 （Purpose and Basis）

　　For the purpose of promoting the healthy development of this Municipality's privately-run education, on the basis of the“Law of the People's Republic of China on the Promotion³ of Privately-run Education”and the“Implementation Regulations on the'Law of the People's Republic of China on the Promotion of Privately-run Education'”and other related laws and regulations, and in the light of the actual circumstances of this Municipality, these Provisions are formulated⁴.

　　Article 2 （Scope of Application）

　　These Provisions shall apply to the activities of running privately-run schools and other privately-run educational institutions in the administrative⁵ area of this Municipality, except for those otherwise provided by laws and regulations.

　　Article 3 （Guiding Thinking）

　　The municipal and district/county governments shall bring the privately-run education undertaking⁶ into the national economy and social development planning. The municipal and district/county departments of education, labor⁷ and social security, and other related departments shall do a good job of the development planning for privately-run education undertaking, provide active encouragement, vigorous support, correct guidance and administration by law for privately-run education undertaking, so as to promote the healthy development of privately-run education.

　　Article 4 （Basic Principle）

　　Privately-run schools have the equal legal status of public schools. The municipal and district/county governments and their related departments shall safeguard the privately-run schools'school-running autonomy and other related rights and interests according to law.

　　The teachers and educatees of privately-run schools have the equal legal status of those of public schools. The municipal and district/county governments and their related departments, privately-run schools and their sponsors shall safeguard the legitimate⁸ rights and interests of the teachers and educatees of the privately-run schools according to law.

　　Article 5 （Encouragement by Government）

　　Every year, the Municipal People's Government shall commend and award the organizations and individual persons that are outstanding in donating money to run privately-run education, and the organizations and individual persons that have made outstanding contributions to the development of privately-run education undertaking.

　　The Municipal People's Government shall set up the Special Funds for Privately-run Education Development. The establishment and management procedures on the use for the Special Funds shall be separately formulated by the municipal finance and education departments jointly⁹ with other related departments.

　　All district/county governments may, according to the development situation of privately-run education of their respective administrative areas, set up the Special Funds for Privately-run Education Development.

　　Article 6 （Division of Governments'Duty）

　　The municipal education department shall take charge of the privately-run education work in the administrative area of this Municipality.

　　The municipal education department shall take charge of the administration of the private higher learning institutions that carry out higher education with record of formal schooling¹⁰ and the privately-run education without record of formal schooling at postgraduate¹¹ level.

　　The district/county education departments shall take charge of the administration of all kinds and all categories of privately-run schools at or below the level of secondary education in their respective administrative area that carry out education with record of formal schooling, and the privately-run schools that carry out the education without record of formal schooling.

　　The municipal and district/county labor and social security departments shall take charge of the administration of the privately-run schools in their respective administrative area that carry out vocational qualification training and vocational skill training with vocational skill as the focus.

　　The other related departments shall, in their respective duty scope, do a good job of the administration of privately-run education.

　　Article 7 （Establishment Standard）

　　The establishment standard of all levels and all categories of privately-run schools shall be implemented¹² by reference to the public schools at the same level and of the same category.

　　Article 8 （Power Limit of Examination and Approval）

　　The establishment of privately-run schools shall be examined and approved according to the following power limit:

　　The establishment of the privately-run schools that carry out pre-school education, education in the period of compulsory¹³ education, senior secondary education, secondary-and-below vocational technical education with record of formal schooling and education without record of formal schooling shall be subject to the education department of the district/county where the schools are to be located, and be reported to the municipal education department for the record.

　　The education without record of formal schooling at the level of holding further-study class of postgraduate courses shall be registered and filed for record by the municipal education department according to related State regulations.

　　The establishment of the privately-run schools that carry out higher education with record of formal schooling shall be centralizedly handled by the municipal education department, and after seeking the suggestions of related departments, be examined and approved by the Municipal People's Government and reported to the education department of the State Council for the record. Where ordinary higher learning institutions run independent colleges at regular undergraduate level according to related State regulations, such activity shall be accepted and handled centralizedly by the municipal education department, and reported to the education department of the State Council for examination and approval.

　　The establishment of the privately-run schools that carry out vocational qualification training and vocational skill training with vocational skill as the focus shall, according to the related regulations of the State and this Municipality, be examined and approved by the labor and social security department, and reported to the education department at the same level for the record.

　　Article 9 （Application Material）

　　At the time of applying for running privately-run schools, the applicant¹⁴ shall, according to the requirements announced by the examining and approving organ, submit application materials.

　　The examining and approving organ shall, according to law, announce the items, basis, condition, procedure, time limit to be examined and approved and the materials to be submitted etc. The materials that shall be submitted at the time of applying for running privately-run higher learning institutions shall be determined¹⁵ and announced according to law by the municipal education department. The materials that shall be submitted at the time of applying for running privately-run schools at and below secondary level shall be determined and announced according to law by the district/county education department.

　　Article 10 （Decision of Examination and Approval）

　　The examining and approving organ shall, according to law, do a good job of examination and approval, and deliver the examination and approval result to the applicant in writing. In the case of failure to be approved, the reasons thereof shall be given.

　　To the privately-run schools approved to be officially set up, the examining and approving organ shall issue a school running permit, and inform such privately-run schools of the laws, rules and regulations related to school-running according to law.

　　Article 11 （Announcement by Government）

　　The examining and approving organ shall, by means of such media as government website etc, announce to the society such information as the name, address, level, category, scale, and enrollment¹⁶ range of the privately-run schools approved to be set up.

　　The examining and approving organ shall notify to the society through appropriate means the regulations of the privately-run schools approved to be officially set up.

　　The examining and approving organ shall require the responsible department to sort out and file for the record the examination and approval materials.

　　Article 12 （Registration¹⁷ with Civil Affairs Department）

　　A privately-run school shall, after having acquired the school running permit, go through related registration formalities with related departments such as the civil affairs department according to law.

　　Article 13 （Rules of Debate of the Decision-making Body of Privately-run Schools）

　　The privately-run schools shall, according to law, draw up the rules of debate of the decision-making body. The rules of debate shall cover the following main matters:

　　1. Creation and alteration¹⁸ mode of decision-making body, the composition of its members, the power of its members and the tenure¹⁹ of the decision-making body;

　　2. Creation and alteration mode of the responsible persons of the decision-making body, and the competence²⁰ of such responsible persons;

　　3. Arrangement, determination of topic of discussion and convening²¹ mode of the routine meeting to be convened²² by the decision-making body;

　　4. Situation, proposer, and determination of topic of discussion and convening mode of the interim meeting to be convened by the decision-making body;

　　5. Voting form and valid²³ voting result of the decision-making body;

　　6. Essential condition for the document of decision-making body to become effective, the requirements for keeping the minutes and materials of the meetings of the decision-making body;

　　7. Regulations on the authorization²⁴ of the decision-making body; and

　　8. Measures for settlement of disputes.

　　Article 14 （Composition of Decision-making Body）

　　The following requirements shall be made clear in the composition of the members of the decision-making body of privately-run schools:

　　1. The decision-making body of a privately-run school shall be composed of the sponsor or its/his/her representatives, the headmaster/president, and staff representatives etc., and may absorb the experts on education, and the social celebrity²⁵. More than 1/3 of the members of the board of trustees or the board of directors shall have more than 5 years of teaching and education experience;

　　2. The board of trustees or board of directors of a privately-run school shall be composed of more than five persons, with one person being chairman of board of trustees or board of directors. The name list of the chairman and members of board of trustees, or chairman and members of board of directors shall be reported to the examining and approving organ for the record; and

　　3. A privately-run school shall, according to the provisions of laws and regulations, set clear in the regulations of school the composition of the members of the decision-making body. In case of the alteration of members of the decision-making body of the school, the composition ratio shall be stable, and the staff representatives shall be determined by democratic recommendation of the staff.

　　Article 15 （Appointment of Headmaster/President）

　　A privately-run school shall appoint a full-time²⁶ headmaster/president. The condition for the headmaster/president to take post shall be referred to the standard for the public schools at the same level and of the same category. The age limit of such headmaster/president may be relaxed appropriately, and shall be reported to the examining and approving organ for verification.

　　Article 16 （Requirements for Bookkeepers and Accountants）

　　According to the requirements of the“Accounting²⁷ Law of the People'Republic of China”, the accounting work personnel of privately-run schools must have obtained certificate of qualified²⁸ accounting practitioner²⁹. The person that assumes the post of the responsible person of the accounting division of a unit（chief administrator³⁰ of accounting）, he/she shall, in addition to having obtained the certificate of qualified accounting practitioner, have professional technical title higher than accountant, or have experience of more than 3 years of accounting.

　　Article 17 （Legal Person Administration Structure of Privately-run Schools）

　　A privately-run school shall set up and perfect legal person administration structure, and establish the intra-school democratic decision-making system according to law, perfect all kinds of administrative rules on teaching, science and research, students, personnel, finance, and safety etc., strengthen the supervision³¹ system, so as to ensure the school's steady and healthy development.

　　Article 18 （Post Treatment of the Staff）

　　The teaching and administrative staff of a privately-run school enjoys, according to law, the equal right of the counterparts of public schools in the aspects of professional/vocational training, post appointment, calculation of length of service as a teacher or worker, commendation and award, application and report of scientific and research item and research project, and social activity etc.

　　When organizing and conducting the work related to teachers, the government departments shall provide equal chances for the teachers of privately-run schools.

　　Article 19 （Welfare Treatment of the Staff）

　　A privately-run school shall secure the salary/wages and welfare treatment of the teaching and administrative staff according to law, and pay the social insurance premium³² for the teaching and administrative staff.

　　A privately-run school is encouraged to buy its teaching and administrative staff's supplementary³³ endowment insurance to enhance the after-retirement treatment of its teaching and administrative staff.

　　Article 20 （Settlement of Personnel Dispute）

　　A privately-run school shall conclude employment contract with its teachers and staff members, and establish employment relation. In case of personnel dispute, such dispute shall be settled according to the provisions of the“Provisions of Shanghai Municipality on the Settlement of Personnel Dispute of Institutions”.

　　Article 21 （Legitimate Right and Interest of Educatees）

　　The educatees of a privately-run school have the equal rights of the counterparts of public schools at the same level and of the same category in the aspects of enrollment at higher-level schools, transfer to other schools, employment, social preferential treatment, medical insurance, attending model-individual selection through public appraisal³⁴, and winning scientific research item and research project etc.

　　Article 22 （Determination of Fee-charging Standard）

　　In case of drawing up or readjusting the standard for the tuition and accommodation fee to be charged by a privately-run school on the educatees that accept education with record of formal schooling, the privately-run school shall put forward written application, report to the education department or the labor and social security department for examination and verification on the basis of the category of school and subordinate relation, and the education department or the labor and social security department shall report to the price control department for approval.

　　The standard for the tuition and accommodation fee charged by the privately-run school on the educatees that accept education for without record of formal schooling shall be decided³⁵ by the privately-run school itself, and reported to the price control department for the record.

　　In case of applying for drawing up or readjusting the fee charging standard for education with record of formal schooling, the privately-run school shall, according to the requirements of the State, and the departments of price control, education, labor and social security of this Municipality, provide related materials. And such material shall be truthful³⁶ and valid.

　　A privately-run school shall go through taxation³⁷ registration, use taxation invoice³⁸, and go through the formalities of canceling taxation registration according to law when terminating the school running.

　　Article 23 （Fee-charging Pattern and Use of Collected Fee of Privately-run Schools）

　　When enrolling³⁹ educatees, a privately-run school shall announce to the society the related contents such as its fee charging item and fee charging standard, and shall not, after the announcement, make any alteration without authorization.

　　A privately-run school that carries out pre-school education shall charge fee by the month.

　　A privately-run school that carries out the education with record of formal schooling at and below secondary level shall charge fee by the semester or school year.

　　A privately-run school that carries out higher education with record of formal schooling shall charge fee by the school year or semester, and shall not charge fee in advance in a cross-school-year manner. In charging tuition, old measures shall apply to the students who have registered with the school, and new measures shall apply to the students who are to register with the school.

　　A privately-run school that carries out education for without record of formal schooling shall charge fee by the semester. In case the length of time is less than a semester, it shall charge fee by the training cycle.

　　The fee charged shall be mainly used in education and teaching activity, and to improve school running condition. In particular, a privately-run school that carries out higher education with record of formal schooling shall, according to the related regulations of the Ministry⁴⁰ of Education, withdraw an appropriate part from the collected fee to set up the poverty-relief and work-to-aid-study fund to give financial aid to poverty-stricken students……

　　Article 24 （Management of School Assets and Funds）

　　The sponsor of a privately-run school shall fulfill⁴¹ his/her obligation to provide capital in time and in full, and the provision of capital to run the school shall go through the formalities of check-up of capital and transfer of ownership. The assets of the sponsor shall be separated from that of the school in which he/she has inputted⁴² capital. A privately-run school has the property right as a legal person over the assets in which the sponsor has inputted capital, state-owned assets, donated property and the accumulated assets through school running. In the existence period of a privately-run school, all the assets shall be managed and used by the privately-run school according to law, and shall not be seized illegally or diverted for other purpose by any organization or individual person.

　　The State financial aid a privately-run school has accepted, the social donation a privately-run school has accepted according to law, the fees a privately-run school has collected from the students and the funds the sponsor of a privately-run school has inputted shall enter the school's basic deposit bank account, and shall by no means be diverted for other purpose. In case a privately-run school uses and disposes of a fairly large amount of fund and property, such act shall be decided after the collective deliberation of the school's decision-making body.

　　The use of the assets and the financial management of a privately-run school shall be subject to the supervision of the examining and approving organ and other related departments. At the end of each accounting year, the privately-run school shall, on the basis of the ratio as provided by the“Implementation Regulations on'the Law of the People's Republic of China on the Promotion of Privately-run Education'”, withdraw the development fund, make financial and accounting report, entrust⁴³ the accountants'firm to audit⁴⁴ the accounts, and make public the auditing⁴⁵ result.

　　Article 25 （Handling of the Use of the School-running Funds in Violation⁴⁶ of Regulations）

　　In case a privately-run school uses school-running funds in violation of regulations and renders messy financial management, the related government departments may entrust the auditing agency to conduct audit, and give it punishment on the basis of the auditing result according to law.

　　When finding the privately-run school has such suspected law-violating acts as fraudulent provision of funds, illegal withdrawal⁴⁷ of fund or diversion of school-running funds for other purpose, the examining and approving organ shall refer such school to the judicial⁴⁸ organ for handling.

　　Article 26 （Specialities Offered）

　　A privately-run school that carries out higher education and secondary vocational technical education with record of formal schooling may, according to the school-running aim, training target and market demand, independently offer specialities and courses, autonomously⁴⁹ select and use teaching materials, and report such specialities, courses and teaching materials to the examining and approving organ for the record. However, in case a privately-run higher learning institution offers or readjusts the regular undergraduate specialities that are beyond its administrative power limit, the specialities for the second Bachelor's Degree, and other specialities that are controlled by the State, the examination and approval thereof shall be conducted according to related State regulations.

　　A privately-run school's offer of specialities and courses and selection of teaching materials shall be in conformity⁵⁰ with the related condition and standard as provided by the State and this Municipality.

　　The examining and approving organ shall conduct inspection⁵¹ on the construction of the specialities of the privately-run schools, or entrust the intermediary organizations to conduct appraisal.

　　Article 27 （Enrollment Plan of Privately-run School）

　　A privately-run school has the equal enrollment right of the public counterpart at the same level and of the same category, may autonomously determine the enrollment scope, standard and mode. The enrollment plan for the education with record of formal schooling of a privately-run higher learning institution shall, according to the related State regulations, be brought into the administration of this Municipality's ordinary higher education enrollment plan.

　　Article 28 （General Rules for Enrollment and Advertisement）

　　A privately-run school shall, according to the provisions of related laws, regulations including the“Advertisement Law of the People's Republic of China”, issue the general rules for enrollment and advertisement. A privately-run school's general rules for enrollment and advertisement shall, prior to the issuance, be reported to the examining and approving organ for the record. The general rules for enrollment and advertisement it issues shall be in conformity with the materials it has reported to the examining and approving organ for the record.

　　The general rules for enrollment and advertisement shall be truthful and accurate. In the general rules for enrollment, the following items shall be clearly written, namely, the school name, school-running level, school-running form, school-running address, cultivation⁵² target, specialities for enrollment, measures for enrollment, fee-charging item, fee-charging standard, and issuance of certificate etc. Furthermore, in the contents that shall be subject to the approval of the administrative agency, the approval number shall be clearly indicated.

　　The education and teaching activities organized by a privately-run school shall be in conformity with those that have been promised to the students in the general rules for enrollment and advertisement. Where there is fraudulent publicity⁵³ through advertisement in violation of related regulations, the departments of industry and commerce, education, labor and social security shall, according to their respective legal duty, impose punishment according to law. In case of failure to fulfill related promise, corresponding civil liability shall be assumed.

　　Article 29 （Intermediary Service Organization of Privately-run Education）

　　This Municipality encourages social intermediary agencies and self-disciplined trade organizations to provide service for privately-run education, so as to promote the privately-run schools to run schooling autonomously according to law.

　　The social intermediary agencies of this Municipality may accept the entrustment⁵⁴ of the privately-run schools, or departments of education and labor and social security to conduct forecast of trade human resources, appraisal of the privately-run schools'establishment qualification, school-running level and education quality, and provide service for the privately-run schools'teaching reform, speciality construction, course and teaching material construction, cultivation of teachers and employment of graduates etc. The intermediary service organizations shall be objective and just in appraising⁵⁵ the privately-run schools'school-running level and education quality.

　　The self-disciplined trade organizations of privately-run schools shall, according to their regulations, launch inter-privately-run-school exchange and cooperation, strengthen the construction of the privately-run schools'trade self-disciplined system, so as to promote the privately-run schools to normalize their own school-running according to law.

　　Article 30 （Funds Appropriation⁵⁶ for Entrusted⁵⁷ Compulsory Education）

　　The district/county governments shall pay the education funds in the compulsory education period according to law. When entrusting⁵⁸ the privately-run schools to accept the compulsory education task, the district/county governments shall sign the entrustment agreement with the entrusted schools and appropriate corresponding education funds. The standard for appropriating education funds shall be carried out on the basis of per-student education funds standard of the public middle schools and primary schools at the same level and of the same category in their respective administrative area.

　　The fee charged by the entrusted privately-run school on the agreement-bound students shall not exceed the fee-charging standard of the public schools at the same level and of the same category in the local area.

　　Article 31 （Administrative Supervision）

　　Where a privately-run school renders messy management and thus exerts negative influence on the normal teaching activities, the examining and approving organ shall adopt necessary measures according to law, to direct and supervise such privately-run school to restore normal education and teaching activities and management order, so as to protect the educatees'legitimate interests.

　　Article 32 （Legal Liability）

　　Where a privately-run school violates the related provisions of the“Law of the People's Republic of China on the Promotion of Privately-run Education”and the“Implementation Regulations on the'Law of the People's Republic of China on the Promotion of Privately-run Education'”, the examining and approving organ and other related departments shall, according to law, order correction within a prescribed period of time, and impose a warning sanction; if it obtains illegal gains, such illegal gains shall be confiscated⁵⁹ after the return of the fees it has collected; if the case is serious, it shall be ordered to stop enrolling students and its school-running permit shall be revoked⁶⁰; if a crime is constituted, it shall be prosecuted⁶¹ for criminal liability according to law.

　　Article 33 （Effective Date）

　　These Provisions shall become effective on the date of printing and distribution.

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