高等教育基金的经济学分析与政策建议

Economic Analysis and Policy Recommendation of Higher Education Fund

"雪中送炭"和"锦上添花"的双重经济功能,决定了我国必须大力发展高等教育基金,人们的利他主义动机和行为也为其发展提供可能。完善税收优惠政策、组建高等教育基金会、培育社会公众的捐赠意识,是当前发展高等教育基金过程中要解决的主要问题。

Higher education fund has two economic functions, which one is given assistance to someone timely, the other is making perfection still more perfect. The two functions determine that we should devel-op higher education fund, and altruism make it possible. Now, we have to solve three problems that perfec-ting tax exemption policy, constructing higher education foundations, and cultivating the donation aware-ness of public.