我国教育捐赠制度的局限及其改进

Development and Restriction of Education Donation System in China

引导和促进教育捐赠行为，完善教育捐赠制度是实现我国教育投入多元化，缓解教育经费不足的重要途径。目前我国教育捐赠制度存在激励政策不足、教育捐赠立法和管理运作机制不完善等问题。要推进我国教育捐赠事业的健康发展，需完善教育捐赠税收激励机制、健全教育捐赠立法体系、理顺教育捐赠管理运行机制、建构多元化的教育捐赠监督机制。

Guiding and promoting the behavior of education donation and perfecting education donation system is an important way to achieve diversification of our investment on education and alleviate the shortage of education funds. Currently, there are many problems during the development of education donation such as inadequate incentive policies, imperfect education donation legislation and administrative operating mechanisms. We should perfect the taxation incentive of education donation, improve the legislative system of education donation, rationalize the funds management mechanism of education donation, and build up the inspection system of education donation, so as to further promote the healthy development of China＇s education donation.