《陕西省民办教育促进条例》是继《民办教育促进法》颁布实施后我国第一部民办教育地方性法规。本文介绍了该法的立法原则及体例选择,对一些富有地方特色的条文,如关于设立机构、审批权限、合理回报、法人治理结构、招生自主权、收费退费、一次性奖励、抵押贷款等13项内容进行了解读。 The Regulations for the Promotion of Private Education in Shaanxi Province are the first local laws and regulations for private education after the promulgation and implementation of Law Governing Private Education Promotion. This article introduces the legislative principles and system choice of the law, and provides some provisions that are rich in local characteristics, such as the establishment of institutions, examination and approval authority, reasonable returns, corporate governance structure, enrollment autonomy, fee collection and refund, one-time awards, mortgage loans, etc. 13 items were read.