中美高等教育社会捐赠比较研究

发布时间：2018-07-03 16:11

本文选题：高等教育 + 社会捐赠　；参考：《河南师范大学》2012年硕士论文

【摘要】：近年来，我国高等教育大众化进程加速，伴随而来的是高校的规模和数量也快速膨胀，高等教育发展出现了欣欣向荣的局面，但是经费短缺和学校债务却长期困扰着高校、政府和相关部门，因此，如何有效筹措办学经费便成了一个热点和难点问题。20世纪90年代以来，国家提出多渠道筹集教育经费的举措，在以政府拨款为主渠道的前提下，鼓励通过学费、产业、社会捐赠等多渠道筹措教育经费。经过二十余年的努力，资金来源的多元化格局已经形成。但是长期以来社会捐赠占高等教育经费总额的比例一直上不去，这与我国快速提升的经济发展水平很不相称,在这方面我们亟需借鉴国际经验。美国作为世界上经济、科技、教育最发达的国家之一，在多方位筹措高等教育经费，特别是在吸纳社会捐赠方面有许多成功的经验和做法。本文通过对中美高等教育社会捐赠的比较，分析了中美高等教育社会捐赠的特点，总结了美国高等教育社会捐赠成功的经验，对我国高等教育社会捐赠提出了相应的建议。中美两国高等教育经费来源渠道主要有政府拨款、学杂费收入、学校创收、社会捐赠收入等，不同的是中国高等教育经费主要依赖政府，，而美国高校经费来源非常多样，其中社会捐赠所占比例远远高出中国。中美高等教育社会捐赠来源无外乎有基金会捐赠、校友捐赠、企业捐赠、个人捐赠等，但所占比例、发挥作用大小中美两国截然不同。我国社会捐赠虽逐年稳步递增，但比例小。在美国，政府投入、学费收入和社会捐赠收入呈“三足鼎立”之势。美国之所以社会捐赠占有较大比例，主要得益于强大的经济实力、悠久的历史、先进的文化观念、完善的法律政策和有效的社会捐赠组织的管理运作。而我国的高等教育社会捐赠则困难重重，存在捐赠内容单一、捐赠观念落后；基金会收益低；对慈善机构监管不力，缺乏透明度等问题。针对我国高等教育社会捐赠存在的问题提出了以下几点建议：完善法律法规，给予政策支持；注重监督管理，打造透明公益；注重宣传引导，营造浓厚氛围；提高高校基金会收益率；重视校友资源，提高服务意识。
[Abstract]:In recent years, the process of popularization of higher education in China has been accelerated, accompanied by the rapid expansion of the scale and quantity of colleges and universities, the development of higher education has emerged a thriving situation, but the shortage of funds and school debt has long troubled universities. Therefore, how to effectively raise funds for running a school has become a hot and difficult issue. Since the 1990s, the state has put forward measures to raise funds for education through multiple channels, under the premise of taking government funds as the main channel. Encourage through tuition, industry, social donation and other channels to raise funds for education. After more than 20 years of efforts, the diversification of funding sources has been formed. However, for a long time, the proportion of social donation to the total funds of higher education has not been going up, which is not commensurate with the rapidly improving level of economic development in China. In this respect, we urgently need to learn from international experience. As one of the most developed countries in the world in economy, science and technology, education, the United States has many successful experiences and practices in raising funds for higher education in various ways, especially in absorbing social donations. By comparing the social donation of higher education between China and the United States, this paper analyzes the characteristics of the social donation of higher education between China and the United States, sums up the successful experience of the social donation of higher education in the United States, and puts forward corresponding suggestions for the social donation of higher education in China. The main sources of funding for higher education in China and the United States are government funding, school fees, school income, social donation income, etc. The difference is that Chinese higher education funding mainly depends on the government, while the United States has very diverse sources of funding for higher education. Among them, the proportion of social donation is far higher than that of China. The sources of social donation for higher education in China and the United States are nothing more than foundation donations, alumni donations, corporate donations, individual donations, and so on, but the proportion played by China and the United States is very different between China and the United States. Although our country social donation increases steadily year by year, but the proportion is small. In the United States, government investment, tuition income and social donation income show the trend of "triple stand." The reason why the United States accounts for a large proportion of social donations is mainly due to its strong economic strength, long history, advanced cultural concepts, perfect legal policies and effective management and operation of social donation organizations. However, there are many difficulties in the donation of higher education in our country, such as the single content of donation, the backward concept of donation, the low benefit of the foundation, the lack of supervision and transparency of charitable organizations and so on. In view of the problems existing in the social donation of higher education in China, the following suggestions are put forward: perfecting laws and regulations, giving policy support, paying attention to supervision and management, building transparent public welfare, paying attention to propaganda and guidance, and creating a strong atmosphere; Raise the rate of return of university foundation; attach importance to alumni resources and improve service consciousness.
【学位授予单位】：河南师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647

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