摘要
基于文献回顾,总结出影响个人捐赠困难学生的因素,通过问卷调查建立模型进行了检验,结果发现:总体而言,个人对困难学生进行慈善捐赠主要看重的因素还是精神因素,物质的激励因素方面,他们更加看重政府匹配自己捐赠金额的一定比例,而不是太看重政府的税收减免,母校经历对个人捐赠也有一定影响。未来的捐赠立法应采取有针对性的措施,以契合人们的捐赠偏好。
Based on literature review, the influencing factors of individual donation to poor students weresummarized, and through the questionnaire survey, the results were found: overall people who have charitable giving to thepoor students valued spiritual factors mainly, as for the material incentive factors, they value government matching a certainpercentage of their donation amount more, not much value tax reduction. Besides that, alma mater experiences also havecertain influence to the donation. The future donation legislation should take targeted measures to fit people’s preferences.
作者
冯涛
程宝燕
Tao Feng;Baoyan Cheng(Economics and Management School, Shanghai University of Political Science and Law, Shanghai, China, 201701;College of Education, University of Hawaii, Honolulu USA, 96822)
出处
《教育与经济》
CSSCI
北大核心
2016年第6期64-69,76,共7页
Education & Economy
基金
国家社会科学基金教育学一般课题"民间资金参与学生资助的公共财政扶持政策研究"(项目编号:BIA130076)的研究成果
关键词
慈善捐赠
困难学生
税收减免
财政匹配
精神影响
Charitable Donation
Poor Student
Tax Reduction
Public Finance Match
Spiritual Influence
