摘 要: 捐赠是美国高校教育经费的重要来源,社会捐赠机制的形成和运行是美国高校社会捐赠长盛不衰的根本原因,特别是环境机制的促生与激励作用尤为突出。宗教文化、个人主义和共和主义是美国高校社会捐赠的思想基础;经济发展是美国高校社会捐赠的物质基础;相关社会运动是美国社会捐赠的助推器,三要素形成了美国高校社会捐赠的促生机制。达特茅斯诉讼案和《莫雷尔法案》奠定了立法基础,个人所得税减免和开征遗产税与赠与税,形成了美国高校社会捐赠的激励机制。捐赠资金的信息透明化、首席检察官的监管和社会力量的监督形成了美国高校社会捐赠的保障机制。促生机制、激励机制和保障机制形成了美国高校社会捐赠的良性生态循环机制。本文就吸收美国高校社会捐赠的经验,为构建我国高校社会捐赠的良性生态机制提出相关思考与借鉴。62608
毕业论文关 键 词:美国高校,社会捐赠,环境机制
Abstract:Donation is an important source of American higher education funding, The formation and operation of mechanism of social donation is the fundamental reason of continuous social donation in American universities , especially the promoting and incentive effect is outstanding in the system of external environment . Religious culture, inpidualism and republicanism is the ideological basis of social donation in American universities; the development of economy is the material basis to charitable donations; related political movements contribute to the social donation ,the three elements form the promoting mechanism of social donation in American universities. Dartmouth case and Morrill Land-Grant Act laid the ground for legislation,Personal income tax breaks and imposed inheritance tax and gift tax, forming the incentive mechanism of social donation in American universities. The information transparency of donated funds , the supervision of the chief prosecutor and social forces form the security mechanism of social donation in American universities. Promoting , incentive and safeguard form the benign ecological circulation mechanism of social donation in American universities. In this paper, based on the experience of social donation in American universities, we put forward relevant suggestions and guidance to build an optimum eco-system on higher education in China .
Keywords: American universities, Social donation, The system of environment
1 前言4
2 高校社会捐赠环境机制的涵义4
3 美国高校社会捐赠的环境促生机制 5
3.1 文化:美国高校社会捐赠的思想基础 5
3.1.1 宗教文化:高校社会捐赠的起源5
3.1.2 个人主义文化:美国捐赠文化的核心 7
3.1.3 共和主义文化:社会捐赠的推动力 8
3.2 经济:美国高校社会捐赠的物质基础 8
3.2.1 经济发展促生私人捐赠与基金会捐赠8
3.2.2 经济发展与美国高校社会捐赠9
3.3 相关社会运动:高校社会捐赠的助推器 10
3.3.1 相关社会运动的兴起缘由11
3.3.2 相关社会运动的助推方式与作用 11
4 美国高校社会捐赠的环境激励机制 12
4.1 相关法案:奠定了高校社会捐赠的立法基础,优化高等教育结构 12
4.1.1 达特茅斯诉讼案:促进私人办学 12
4.1.2《莫雷尔法案》:开拓公立高校的新纪元 13
4.1.3《贝一多法案》:促进科研经费的投入14
4.2 税法制度安排引导强化了人们的捐赠行为 16
4.2.1 个人所得税减免:使效用最大化,增加捐赠决策 16
4.2.2 遗产税和赠与税:调节收入差距,增加社会福利17