基金会办大学:非营利性民办高校办学模式的创新

School-running by the Foundation:The Innovation of School-running Pattern of Non-profit Private Colleges and Universities

我国非营利性民办高校发展过程中存在非营利性治理特性待彰显、税收优惠政策待优化、筹资创收路径待拓展、风险防范与控制机制待健全等问题,国际上的基金会办学模式对解决这些问题有一定参考价值。基金会大学的共性特征包括明晰属性的治理结构、激励捐赠的税收制度、拓宽增收的筹融资渠道、防范风险的预警系统。探索基金会举办非营利性民办高校的办学模式,宜优化制度环境,规范和支持并举;完善税法制度,激励全社会教育捐赠;构建宽领域筹融资框架,提高多元筹资和增值能力;健全风险预警机制,提升风险管控水平。

There are some predicaments in the development of non-profit private colleges and universities in China:non-profit governance structure,tax preferential policy,fundraising path,risk prevention system and so on.Foundation universities in foreign countries are of reference value.Their common characteristics include a clear governance structure,an attracting donations’ tax system,a broadening funding channel,an effective investment strategy,and an early warning risk system.Therefore,it should accelerate the institutional construction of standardizing and supporting,perfect the tax system to encourage donation,establish a broad structure of financing to improve the fundraising ability,and consummate the early warning system to promote the level of risk management and control.