成本分担视角下我国高等教育的社会捐赠机制研究

Research on the Social Donation Mechanism in Higher Education in China-from the Cost Sharing Perspective

根据约翰·斯通的成本分担理论,大学的教育成本应该由受益者共同承担。随着我国经济水平的发展,社会财富的提升,捐赠基金应成为高等教育成本分担的主要社会力量。我国大学捐赠基金存在发展历程短、规模小、信息披露不透明、投资管理落后等问题,大学基金会应从数量结构、资产总量、制度建设和投资运作等方面加强管理,构建社会捐赠成本的分担机制。未来20年是我国大学捐赠基金发展的关键时期,大学捐赠基金有望成为继财政性经费、学费之后大学经费的第三大收入来源。

According to Stone John＇s cost sharing theory, the university＇s educational cost should be shared by the beneficiaries. With the development of China＇s economic level and the promotion of social wealth, the endowment fund should become the main social force in the cost sharing of higher education. In China, the university endowment funds started late with small scale, opaque information disclosure, and the investment management is backward. University fund management should be strengthened from the quantity structure, total assets, system construction and investment operation etc.. The future twenty years is the key period for the development of university endowment fund.University endowment fund may become the third largest source of university funds after the financial funds and tuition fees.