因民办学校性质、经营行为的法定限制以及禁止分配剩余财产等规制,司法实务对涉民办学校的离婚财产分割做法不一。将涉民办学校财产纳入夫妻共同财产范畴,在现行法律框架内有合理空间,也符合夫妻财产平等分割原则。可依据是否取得合理回报对民办学校作出区分,并在离婚诉讼中对其相关财产或权益适用不同处理原则。 Due to the nature of private schools, statutory restrictions on business practices and the prohibition of the allocation of surplus property and other regulatory and judicial practice on the non-government-run schools of divorce property division approach. The inclusion of private school property into the common property of husband and wife has a reasonable space within the existing legal framework and is also in line with the principle of equal division of property between husband and wife. The distinction between private schools can be made based on whether a reasonable return has been obtained or not, and different treatment principles apply to their related property or rights and interests in divorce proceedings.