【摘要】 美国高等教育捐赠事业发展的主要特征:捐赠收入规模大、受捐学校范围广、捐赠形式多样、捐赠管理制度化和公共政策的捐赠导向。制约教育捐赠的因素包括物质财富、税收政策、慈善捐赠的经营理念和捐赠文化等。发展我国教育捐赠事业应注重:政府制定捐赠税收优惠政策,学校加强捐赠筹资的组织、制度建设,并加大对捐赠筹资的投入,实行成本——收益核算制度,拓展捐赠市场。同时,在全社会营造良好的教育捐赠文化氛围,促进捐赠事业可持续发展。更多还原

【Abstract】 The main characteristics of American higher education donation includes: large donation income scales,wide range of institutions receiving donation,diverse donation forms,institutionalization of donation management and the donation guide of public policies.The factors influencing educational donation consist of the material wealth,the tax policy,the managerial ideas of charitable donation and the donation culture.In order to develop educational donation in our country,the government should formulate the preferential tax policy for donation,the school strengthens the organization of fund raising,system construction for donation finances,enlarging investment in donation,implementing cost and income calculation system and developing donation market.At the same time,we should develop educational donation culture in the entire society and promote its sustainable development.更多还原