中外高校社会捐赠比较与政策启示  

Comparison of Social Donations in Chinese and Foreign Universities and Its Policy Implications

作　　者：周俊[1] 刘辰玥 ZHOU Jun;LIU Chenyue(YingXian School of Philanthropy,Zhejiang Gongshang University,Hangzhou 310018,China)

机构地区：[1]浙江工商大学英贤慈善学院,浙江杭州310018

出　　处：《岳麓公共治理》2024年第3期63-71,83,共10页YUELU PUBLIC GOVERNANCE

基　　金：国家社会科学基金重大项目:中国特色现代慈善体系建设研究(23&ZD181)。

摘　　要：社会捐赠是高校办学经费的重要来源之一。欧美国家高校的社会捐赠基金规模较大、管理专业、投资收益可观,在办学中发挥十分重要的作用。我国高校教育基金会在数量上实现了快速增长,但无论是捐赠基金规模还是投资管理都与欧美国家存在较大差距。中外高校社会捐赠差距的形成是经济发展水平、社会文化、政策环境和管理体制等因素共同作用的结果,也与我国高校教育基金会发展时间不长有一定关系。要提升我国高校社会捐赠水平,健全社会支持长效机制,迫切需要理顺教育基金会与高校的关系、加强对教育基金会的政策支持、建立高校教育基金会评价体系、完善高校教育基金会内部治理、重视高校捐赠基金的保值增值以及积极营造教育捐赠的文化氛围。Social donations are an important source of funding for universities.The social endowment funds of European and American universities are large,professionally managed and have considerable investment returns,playing a very signifi⁃cant role in running schools.In contrast,while the number of educational foundations in Chinese universities has rapidly in⁃creased,both the scale of endowment funds and investment management still lag behind those of their Western counterparts.The aforementioned disparity is the result of a combination of factors such as economic development levels,social culture,poli⁃cy environment,and management systems,as well as the relatively short history of educational foundations in China.To en⁃hance the level of social donations to Chinese universities,it is imperative to establish a long⁃term mechanism for social sup⁃port.This includes clarifying the relationship between educational foundations and universities,strengthening policy support for educational foundations,establishing an evaluation system for university educational foundations,improving the internal govern⁃ance of these foundations,emphasizing the preservation and appreciation of endowment funds,and actively fostering a cultural atmosphere for educational donations.

关 键 词：社会捐赠 捐赠基金 政策支持 管理体制 

分 类 号：C93[经济管理—管理学]