台湾《私立学校法》内容解析及述评

摘要

私立高等教育立法都强调保障和促进私立高等教育的健康发展，台湾对私立学校的立法宗旨、学校性质与地位、董事会制度、奖励与扶持、税收与收费、教职工权益保障等在《私立学校法》中进行了明确的规定。本文通过解读与述评《私立学校法》，同时提出相应的政策建议，进而为完善大陆民办高等教育政策法规提供参考依据。%Private higher education legislation emphasizes on protecting and promoting the healthy development of private higher education. The legislative purpose, the nature and status of the school, the board system, reward and support, taxes and charges, staff rights protection of private schools in Taiwan have been clearly defined in the"Private School Law". By interpretation and commentary of"Private School Law", this paper proposed recommendations to provide reference for policies and regulations of the mainland private higher education.