西方发达国家高等教育社会筹资:经验、特点及趋势

The Status, Experience and Trends of Higher Education Fundraising in Western Developed Countries

进入21世纪后,迫于财政压力,社会筹资成为西方高等教育多元化经费来源的重要渠道。目前,欧美国家高等教育的社会筹资呈现出不同发展状态。西方高等教育筹资发展得益于税收减免制度的倒逼机制、政府配比政策的激励效益、大学基金会市场化运营管理及专业协会的推动。大学筹资模式趋于集中化、专业化发展,捐赠人动机转向"合作"理念,是西方国家高等教育筹资的重要发展态势。西方大学的社会筹资经验从制度保障、捐赠文化培育、大学基金运行管理三方面为我国大学筹资提供了可借鉴的经验。

During 21st century, under the financial pressure, fundraising has become an important channel for diversified financial sources for western higher education. At present, the United States, Britain and European countries present different status in HE fundraising. Their experience mainly includes： tax deduction policy incentives persistence donations; governmental match fund policy balances the fundraising gap among universities; maturely marketization of endowment investment and professional association promotion. The fundraising trends are moving towards more centralized, specialized and ＂cooperation＂ transformation of donor motivation. HE fundraising in China has tremendous potential. Reaction in tax system, giving culture and incentive policy are necessary for vigorously promoting Chinese university fundraising.