中美捐赠基金管理与大学发展关系实证研究

The Empirical Research on the Relationship between University Endowment Funds and University Development

大学捐赠基金是美国促进大学经费多元化的重要举措,对于少数顶尖大学来说,捐赠基金的作用越来越大,成为大学代际发展的基础性支柱。大学基金如何管理,基金投资回报在大学预算中的贡献率到底有多大,基金管理和发展与大学可持续发展之间具有什么样的关系,均是高校领导人必须面对的重大课题。对中美大学捐赠基金排名前100名的学校进行统计分析表明,大学综合实力与大学基金规模之间存在正相关关系,大学捐赠基金发展有利于促进大学可持续发展。因此,我国应重视大学基金的发展,宏观上加强相关法律政策的调整,加大基金筹集;微观上重视大学基金会的管理与运作,扩大投资品种,提高投资收益。

University endowment funds has become an important source of university funds in America, to some top universities,endowment funds are more and more important, becoming a basic pillar of generational development. How to manage the university funds, bow much the fund investment returns contribute to the university budget, what kind of relationship between fund management and university sustainable development, are all major issues that college leaders are facing. The thesis does the research on the universities whose endowment funds ranked among the top 100 respectively in America and China, through statistical analysis, we found there is a significant positive correlation between the university comprehensive strength and university fund scale. Therefore, on the macro level, we should pay attention to the university funds relevant laws, and increase fund raising; on microscopic, pay attention to the management and operation of university founs, expand investment varieties, improve the investment returns, to lay the foundation for the sustainable development of universities in China.