“双一流”建设下高校社会成本共担研究——中美大学教育基金会比较

AStudy on the Social Cost Sharing of Universities under the Construction of “Double First-Class” ——Comparisons between Chinese and American University Education Foundations

解决高校办学经费不足问题,离不开社会成本的共担。对比研究中美大学教育基金会在捐赠体系、管理模式、筹资结构和投资绩效等各方面的表现,发现我国高校教育基金会存在着体系不完善、管理不够专业、资产规模小、融资结构不合理、投资业绩弱、投入少、税收优惠不足等问题。这都严重阻碍了基金会内生动力的释放,抑制其对于“双一流”建设的支撑作用。因此,有必要借鉴美国一流高校的先进经验,并结合我国国情,完善我国大学教育基金会的管理体系,建立长效募捐激励机制,提升管理人员专业化水平,创新募捐模式,提升基金投资运作绩效,更好地为大学的“双一流”建设助力。

To solve the problem of insufficient funds for running higher education,we need to share social costs.This paper comparing the donation system,management mode,asset scale,financing structure,investment performance and operation cost of Chinese and American university education foundations,it is found that there are some problems in China’s university education foundations,such as imperfect system,unprofessional management,small asset scale,unreasonable financing structure,weak investment performance,low cost input and insufficient tax incentives.All these have seriously hindered the release of endogenous motivation of higher education foundations and restrained their supporting role in the construction of “Double First-Class”.Therefore,it is necessary to learn from the advanced experience of the top universities in the United States,and combining China’s national conditions,to improve the management system of China’s university education foundation.We will establish a long-term donation incentive mechanism,improve the professional level of management personnel,innovate the donation mode,and improve the performance of fund investment,so as to better facilitate the construction of “double first-class” universities.