Shopping malls have their own business licenses, independent operation and independent accounting, but they do not have independent legal personality.
Second, the school's public welfare characteristics
(A) the difference between schools and enterprises
The purpose of running a school is different from that of running an enterprise. The fundamental purpose of running a school is to cultivate all kinds of talents with all-round development in morality, intelligence, physique and beauty and improve the quality of the whole nation. Enterprises, on the other hand, are profit-making production and business units, and the pursuit of maximizing surplus value is the driving force for their development.
2. Different adjustment methods
Schools and enterprises have different sources of funds. The school's funds come from many channels, the main part of which comes from the national financial allocation. For the purpose of public welfare, the state allocates part of its fiscal revenue to schools and other educational institutions through administrative means. The purpose of this kind of funds is different from the borrowing funds of enterprises and does not need to be repaid. Enterprises, on the other hand, must have assets directly engaged in economic activities, carry out business activities on the basis of such assets, and realize value-added through constant turnover.
3. Different relations with the government
The relationship between schools and the government is also different from that of enterprises. Since school-running activities involve the right to education, the government must make necessary restrictions on its power and behavior while following the laws of education and running schools independently. The state should strengthen the macro guidance and management of schools according to the needs of the overall interests of society. Enterprises are not. A basic condition of an enterprise is that it must have the right to operate independently and the property right of a legal person, otherwise it cannot be called an enterprise. Although the state will also carry out macro-control on enterprises in a planned way, in most cases, it will be adjusted through the market.
4. Different outputs
The output of schools is also different from that of enterprises. What the school provides to the society is a kind of social public service or public product. This kind of service or product is an indispensable prerequisite for everyone's all-round physical and mental development and self-worth. This kind of educational service or product is not a commodity in the general sense and cannot be obtained through equivalent exchange in the market. Therefore, educational services or products cannot be directly aimed at profit, and their value cannot be directly realized through the market. The products produced by enterprises are to enter the circulation field and exchange goods. As a commodity, it must take the pursuit of profit as its direct purpose, the special interests of commodity producers and operators as its starting point and destination, and realize the value of products through the market.
(B) two specific manifestations of school public welfare
1. No organization or individual may establish schools or other educational institutions for profit.
The purpose of education is not to seek benefits and profits for individuals or small groups, but to seek benefits for others, society and even all mankind. It is to develop people's potential from the aspects of culture, spirit, physique, society and environment, and create various basic conditions for the survival and development of society and its members. Just like national defense, public security, fire protection, sanitation and municipal construction, education, as a product or service, needs everyone in society to consume. For the existence and development of human beings and society, we must maintain the basic value of educational activities and their achievements.
Education must be separated from religion.
Religion is an idealistic ideology, which believes in the existence of supernatural entities, namely gods, and dominates nature and society, so it worships and fears them. Religion includes related beliefs, beliefs, special religious rituals and codes of conduct, such as chanting, praying, fasting and idolatry. They are combined with religious organizations and facilities and specialized clergy to form a powerful social force. Therefore, the separation between education and religion is an important aspect of educational public welfare. Due to the long-standing social and cognitive roots of religion, China's Constitution and education laws stipulate the freedom of religious belief, protect normal religious activities, and prohibit anyone from using religion to engage in activities that undermine social order, harm citizens' physical and mental health and hinder the education system. This is an important measure to eliminate the illegal interference and infiltration of religion in education and teaching activities, maintain the normal teaching order of schools and other educational institutions, protect the physical and mental health of underage students, and is an important symbol to ensure the public welfare of schools.
The public welfare of the school also involves a series of problems such as teaching language and curriculum setting.
The principle of public welfare is not only embodied in public schools, but also in private schools. Private schools exist in most countries in the world and constitute an important branch of the modern academic system, and all governments can't ignore them. In order to strengthen the inspection and supervision of the public welfare of private schools, it can be said that an effective legal adjustment mechanism has been formed from the inside to the outside of the school. Many western countries have stipulated the rights of private schools in their constitutions or special laws. The legal status of private schools should allow them to be unique, but this is not the case. In continental European countries, private schools can only obtain state subsidies and state recognition of their examinations and degrees if they meet the national requirements for courses. Although the US Supreme Court ruled in the Farrington case of 1926 that states have no right to restrict and restrict the freedom of private schools, the laws of most states still require that the curriculum of private schools must be equivalent to that of public schools. Of course, each country has its own unique practices and different private school control systems. Generally speaking, Britain emphasizes strict registration, the United States emphasizes the qualification evaluation of intermediary agencies such as regional evaluation agencies, and continental European countries emphasize the supervision of school activities. Through different approaches, countries have ensured that private schools are included in the public education system. In addition, countries also attach importance to the financial management and supervision of private schools. For example, in the United States, the internal financial revenues and expenditures of private schools are open and involve many parties. On the basis of school inspection, they are regularly reviewed by the school board and supervised by the government. Among them, non-profit schools should declare their income and expenditure to the tax authorities every year, accept the inspection of the tax authorities, and punish them if they find any profit-making problems. The use of profits by for-profit schools should also be strictly supervised by relevant government departments. In short, the government's financial control over private schools is not to control how the funds are used, but to check whether the school's income and expenditure are clear.