英国高等教育财政配比捐赠政策的产生、实施效果及启示

UK Higher Education Matching Fund Policy:Development,Effect and Enlightenment

英国高等教育财政配比捐赠政策以高校筹资经验多少设定配比方案,发挥了显著的双向激励效用,既增强了高校筹资的主动性,增加了高校捐赠收入,还提升了社会捐赠意识。借鉴英国经验,我国配比捐赠政策有必要扩大配比范围,重视筹资基本能力的建设,引入弹性配比策略,提升高校筹资专业化水平,以增强我国高等教育社会捐赠文化意识。

UK Higher Education Matching Fund Policy sets matching scheme by institution fundraising experience, which have significant two-way incentive effect on enhancing the university fund-raising initiative, increasing college endowment income, as well as increasing the social donation consciousness. From British experience, it is necessary to expand the scope of matching in China, to attach great importance to raise funds for the construction of the basic ability, to introduce flexible matching strategy, for improving the professional development of financing and strengthening the culture of higher education donation.