我国教育捐赠问题研究
发布时间：2018-09-19 20:18
【摘要】：在当代,教育捐赠已成为具有多重价值和意蕴的、须给予高度关注的重要问题。教育捐赠问题跨越多个学科领域。从社会学视角来看,教育的社会资本是教育的社会关系和网络结构资源,社会资本理论和社会责任理论为教育捐赠提供了有力的理论支撑;从文化学视角来看,教育捐赠文化在一定程度上是教育捐赠制度演进的初始条件与逻辑起点;从教育学视角来看,教育捐赠为教育筹集资金,并进一步促进教育更加注重自身内涵发展,注重提高教育质量、培养优秀人才和服务社会,从而有利于教育事业的整体发展乃至社会的文明和进步;教育作为制度性的准公共产品,从经济学的角度证明了教育捐赠的可行性。教育捐赠作为社会资源的第三次分配形式,有利于优化资源配置、调节贫富分化程度、促进社会良性运行与整体和谐;从伦理学的视角看,教育捐赠的意蕴已经超出经济学领域,逐渐延伸向价值观念、道德伦理等层面,教育捐赠行为是经济行为与道德行为的统一。教育捐赠宣扬了尊师重教、爱国主义等中华民族的传统美德,客观上对整个社会的道德建设起了推动作用,促进了公民道德的培育。同时,教育捐赠作为一种伦理行为,捐赠的当事人在捐赠过程中又应遵循一定的伦理原则;从心理学的视角看,教育捐赠使捐赠者获得内心的满足和自我崇高感,给他们带来最高层次的心理满足。 在人生价值实现、回馈与报答的心理驱动下,人们会更多地将捐赠投向教育事业上来。在中外教育的发展中,教育捐赠行为都具有悠久的历史。古今中外的教育捐赠发展历史证明,教育捐赠与地域文化、社会政治等关系密切。由于文化传统以及办学主体和办学模式的不同,教育捐赠的内核和形式呈现出不同的表征,在不同的国家、不同的历史阶段有着不同的形态与特点。但是,教育经费的来源逐渐趋向多元化是目前各国教育经费来源的历史走向与共同趋势。 从教育捐赠的动力机制来审视,强烈的宗亲意识和乡土情结是我国教育捐赠的主要动因;尊师重教的优良传统是我国教育捐赠的社会文化基础;儒家文化关于完善人性与理想人格追求的激励作用引导人们把国家利益、集体利益放在首位,积极进行教育捐赠。从跨文化学的视角出发,美国传统的宗教文明以及深厚的慈善捐赠文化是美国教育捐赠的基本动因;对教育捐赠减免税收的相关优惠制度和配套政策是美国教育捐赠的直接动因;美国在高等教育事业的发展过程中形成了独特的大学校友捐赠文化,校友情结是校友为母校捐赠的内在动因;社会文化强调不遗留过多的物质财富也是美国教育捐赠的动因之一;教育捐赠行为背后的本根动机是利他主义。 国外教育捐赠体制和机制已经相对成熟。从国家层面来讲,许多国家政府的政策导向鼓励和引导个人和企业进行教育捐赠,制定了一系列法律法规及配套措施,为教育捐赠提供了高位强有力的政策性支撑。从学校本身募集教育捐赠的相关行为来看,学校高度重视教育捐赠,并有很多积极有效的做法:校长率先士卒参与募捐工作,提高了学校对教育捐赠的重视程度;建立了专业化的捐赠管理机构和较为完善的筹资与运作体系;建立了较为完善的捐赠管理制度;制定战略性的筹款目标与详尽的筹款计划;专业化和市场化的教育捐赠基金运作;采取多种措施鼓励和激发捐资者的积极性;密切与(潜在)捐赠者的联系,巩固与捐赠者的忠诚友好关系,等等。其中的有益经验可资借鉴。 近年来,我国新时期的慈善捐赠环境开始逐步形成,捐赠事业发展迅速,教育捐赠已经起步。国家积极鼓励社会集资、捐资助学,制定了一些相关的政策和法规逐步引导教育捐赠的开展,中央财政对中央级高校设立了捐赠配比资金,教育行政部门开始重视教育捐赠。国内很多学校也逐步认识到教育捐赠的重要性,重视教育捐赠在学校多元化经费来源中的地位与作用,把争取社会各界的最大支持视为学校工作的重要组成部分,把校友工作和筹资工作提升到学校发展的战略高度。总体而言,教育筹资工作逐渐从许多高校的战略边缘向中心工作转移,成为高校深入改革、重点加强、积极推动的一项基础性工作,取得了较好的成效。一些学校逐步建立了进行教育募捐的社团组织和筹资机构,对教育捐赠管理也作了许多实践上的探索,初步形成了各具特色的管理模式,一些教育基金开始独立进行捐赠基金的管理与运作。 然而,由于我国教育捐赠起步较晚,还存在着一些不容忽视的问题,资金筹措机制呈现出多元化虚像背后的单一化格局。面对这些困境和问题,教育捐赠要在规模和范围上有所发展,应由国家单一拨款向多渠道筹集经费的形式转变。从宏观层面来说,要转变政府职能,由政府的行政干预逐步转变为政策引导和宏观调控,国家和地方政府要建立健全关于教育捐赠的制度,进一步建立和完善教育捐赠的监督和管理机制,加强内部和外部监督,做好执法监督、行政管理、舆论监督和自我监督。要发挥政府政策的杠杆作用,促使政府政策导向化,提高政府资金效益,引导社会资源合理流向教育领域。同时,要制定鼓励社会各界向教育事业捐赠的法律法规,制定和完善有利于促进教育捐赠的相关税收政策,为教育捐赠提供税收激励机制。从学校层面来讲,学校要结合自身的特点和优势,成立专门的筹资管理部门,加强队伍建设,建立起一支具有专业水准、有文化素养、热心公益事业和教育事业的团队,形成专职、兼职人员和志愿者相结合的各类人才汇集、优势互补的教育筹资、教育基金管理与运作的强有力队伍。建立健全制度体系,做好发展联络工作,拓宽学校的筹资渠道。 加强我国教育捐赠文化建设,构建适合我国教育捐赠发展的社会环境和良好氛围,建立有效激励社会捐赠的制度体系,已是应当提上日程的问题。我们要在汲取中华民族优秀的传统文化和借鉴西方有益的捐赠文化的基础上,构建一个诚信、透明、高效的筹措高等教育社会捐赠的有机体系。
[Abstract]:In the contemporary era, educational donation has become an important issue with multiple values and implications. The issue of Educational Donation spans many disciplines. From a sociological perspective, the social capital of education is the resource of the social relations and network structure of education, and the theory of social capital and social responsibility provides the theory of educational donation. From the perspective of culture, education donation culture is to some extent the initial condition and logical starting point of the evolution of education donation system; from the perspective of education, education donation raises funds for education, and further promotes education to pay more attention to its own connotation development, to improve the quality of education, and to train outstanding talents. Education, as an institutional quasi-public product, proves the feasibility of educational donation from an economic point of view. As the third form of distribution of social resources, educational donation is conducive to optimizing the allocation of resources, adjusting the degree of polarization between the rich and the poor, and promoting. From the perspective of ethics, the implication of educational donation has gone beyond the realm of economics and gradually extended to the values, moral and ethical levels. Educational donation is the unity of economic behavior and moral behavior. At the same time, educational donation, as an ethical behavior, should follow certain ethical principles in the process of donation; from the psychological point of view, Educational Donation enables the donors to obtain inner satisfaction and self-loftiness, and bring them a sense of self-loftiness. To the highest level of psychological satisfaction.
In the development of education at home and abroad, educational donation has a long history. The history of educational donation at all times and in all countries has proved that educational donation is closely related to regional culture, social politics and so on. As well as the different subjects and modes of running schools, the core and forms of Educational Donation show different representations. In different countries, different historical stages have different forms and characteristics.
From the perspective of the motive mechanism of educational donation, strong patriarchal consciousness and local complex are the main motives of Educational Donation in China; the fine tradition of respecting teachers and emphasizing education is the social and cultural foundation of Educational Donation in China; the stimulating role of Confucian culture in perfecting human nature and pursuing ideal personality leads people to put national interests and collective interests first. From the perspective of cross-cultural studies, the traditional religious civilization and profound charitable donation culture in the United States are the basic motivations for Educational Donation in the United States; the preferential system and supporting policies for tax reduction and exemption of educational donations are the direct motivations for Educational Donation in the United States; and the development process of higher education in the United States. A unique University Alumni donation culture has been formed, and the alumni complex is the intrinsic motivation of alumni donation to their alma mater; the emphasis of social culture on not leaving too much material wealth is also one of the motivations of American educational donation; the underlying motivation of educational donation is altruism.
Foreign Educational Donation systems and mechanisms have been relatively mature. At the national level, many governments have formulated a series of laws, regulations and supporting measures to encourage and guide individuals and enterprises to donate to education, providing a high level of strong policy support for educational donation. From the point of view of Guan's behavior, the school attaches great importance to educational donation, and has many positive and effective ways: the principal takes the lead in collecting donations, improves the school's attention to educational donation; establishes specialized donation management institutions and relatively perfect fund-raising and operation system; establishes a relatively perfect donation management system; formulates strategies; Sexual fund-raising goals and detailed fund-raising plans; specialized and market-oriented educational endowment fund operations; various measures to encourage and stimulate the enthusiasm of donors; close ties with (potential) donors and consolidate loyal and friendly relations with donors, etc. The useful experience can be used for reference.
In recent years, China's charitable donation environment in the new era has begun to take shape, the donation cause has developed rapidly, and educational donation has started. The state actively encourages the community to raise funds, donate funds to schools, formulates some relevant policies and regulations to gradually guide the development of educational donation. The central finance has set up donation matching funds for central-level universities and educational banks. Many schools in China have gradually realized the importance of educational donation, attached importance to the status and role of Educational Donation in the diversified sources of school funding, regarded the greatest support from all sectors of society as an important part of school work, and promoted alumni work and fund-raising work to the war of school development. Generally speaking, the work of educational fund-raising has gradually shifted from the strategic edge of many universities to the central work, and has become a basic work of deepening reform, emphasizing strengthening and actively promoting in Colleges and universities, and achieved good results. Many practical explorations have been made and various management modes have been initially formed. Some educational funds have begun to manage and operate the endowment funds independently.
However, due to the late start of Educational Donation in China, there are still some problems that can not be ignored. The fund-raising mechanism presents a single pattern behind the illusion of pluralism. On the view level, to change the government's functions, from the government's administrative intervention to policy guidance and macro-control, the state and local governments should establish and improve the system of educational donation, further establish and improve the supervision and management mechanism of educational donation, strengthen internal and external supervision, do a good job of law enforcement supervision, administrative management and public opinion supervision. We should give full play to the leverage of the government's policies, promote the orientation of government policies, improve the efficiency of government funds, and guide the rational flow of social resources to the field of education. At the same time, we should formulate laws and regulations to encourage all sectors of society to donate to the cause of education, formulate and improve relevant tax policies conducive to promoting educational donation, and donate to education. From the school level, the school should combine its own characteristics and advantages, set up a special fund-raising management department, strengthen the team building, establish a professional level, cultural quality, enthusiastic public welfare and education team, and form a full-time, part-time and volunteer combination of various types of talent Collection, complementary advantages of education financing, education fund management and operation of a strong team. Establish a sound system, do a good job in the development of liaison, broaden the financing channels of schools.
To strengthen the construction of education donation culture in China, to construct a social environment and a good atmosphere suitable for the development of education donation in China, and to establish an effective system to encourage social donation are issues that should be put on the agenda. Letter, transparent and efficient way to raise the organic system of higher education social donation.
【学位授予单位】：河南大学
【学位级别】：博士
【学位授予年份】：2011
【分类号】：G521
本文编号：2251222
[Abstract]:In the contemporary era, educational donation has become an important issue with multiple values and implications. The issue of Educational Donation spans many disciplines. From a sociological perspective, the social capital of education is the resource of the social relations and network structure of education, and the theory of social capital and social responsibility provides the theory of educational donation. From the perspective of culture, education donation culture is to some extent the initial condition and logical starting point of the evolution of education donation system; from the perspective of education, education donation raises funds for education, and further promotes education to pay more attention to its own connotation development, to improve the quality of education, and to train outstanding talents. Education, as an institutional quasi-public product, proves the feasibility of educational donation from an economic point of view. As the third form of distribution of social resources, educational donation is conducive to optimizing the allocation of resources, adjusting the degree of polarization between the rich and the poor, and promoting. From the perspective of ethics, the implication of educational donation has gone beyond the realm of economics and gradually extended to the values, moral and ethical levels. Educational donation is the unity of economic behavior and moral behavior. At the same time, educational donation, as an ethical behavior, should follow certain ethical principles in the process of donation; from the psychological point of view, Educational Donation enables the donors to obtain inner satisfaction and self-loftiness, and bring them a sense of self-loftiness. To the highest level of psychological satisfaction.
In the development of education at home and abroad, educational donation has a long history. The history of educational donation at all times and in all countries has proved that educational donation is closely related to regional culture, social politics and so on. As well as the different subjects and modes of running schools, the core and forms of Educational Donation show different representations. In different countries, different historical stages have different forms and characteristics.
From the perspective of the motive mechanism of educational donation, strong patriarchal consciousness and local complex are the main motives of Educational Donation in China; the fine tradition of respecting teachers and emphasizing education is the social and cultural foundation of Educational Donation in China; the stimulating role of Confucian culture in perfecting human nature and pursuing ideal personality leads people to put national interests and collective interests first. From the perspective of cross-cultural studies, the traditional religious civilization and profound charitable donation culture in the United States are the basic motivations for Educational Donation in the United States; the preferential system and supporting policies for tax reduction and exemption of educational donations are the direct motivations for Educational Donation in the United States; and the development process of higher education in the United States. A unique University Alumni donation culture has been formed, and the alumni complex is the intrinsic motivation of alumni donation to their alma mater; the emphasis of social culture on not leaving too much material wealth is also one of the motivations of American educational donation; the underlying motivation of educational donation is altruism.
Foreign Educational Donation systems and mechanisms have been relatively mature. At the national level, many governments have formulated a series of laws, regulations and supporting measures to encourage and guide individuals and enterprises to donate to education, providing a high level of strong policy support for educational donation. From the point of view of Guan's behavior, the school attaches great importance to educational donation, and has many positive and effective ways: the principal takes the lead in collecting donations, improves the school's attention to educational donation; establishes specialized donation management institutions and relatively perfect fund-raising and operation system; establishes a relatively perfect donation management system; formulates strategies; Sexual fund-raising goals and detailed fund-raising plans; specialized and market-oriented educational endowment fund operations; various measures to encourage and stimulate the enthusiasm of donors; close ties with (potential) donors and consolidate loyal and friendly relations with donors, etc. The useful experience can be used for reference.
In recent years, China's charitable donation environment in the new era has begun to take shape, the donation cause has developed rapidly, and educational donation has started. The state actively encourages the community to raise funds, donate funds to schools, formulates some relevant policies and regulations to gradually guide the development of educational donation. The central finance has set up donation matching funds for central-level universities and educational banks. Many schools in China have gradually realized the importance of educational donation, attached importance to the status and role of Educational Donation in the diversified sources of school funding, regarded the greatest support from all sectors of society as an important part of school work, and promoted alumni work and fund-raising work to the war of school development. Generally speaking, the work of educational fund-raising has gradually shifted from the strategic edge of many universities to the central work, and has become a basic work of deepening reform, emphasizing strengthening and actively promoting in Colleges and universities, and achieved good results. Many practical explorations have been made and various management modes have been initially formed. Some educational funds have begun to manage and operate the endowment funds independently.
However, due to the late start of Educational Donation in China, there are still some problems that can not be ignored. The fund-raising mechanism presents a single pattern behind the illusion of pluralism. On the view level, to change the government's functions, from the government's administrative intervention to policy guidance and macro-control, the state and local governments should establish and improve the system of educational donation, further establish and improve the supervision and management mechanism of educational donation, strengthen internal and external supervision, do a good job of law enforcement supervision, administrative management and public opinion supervision. We should give full play to the leverage of the government's policies, promote the orientation of government policies, improve the efficiency of government funds, and guide the rational flow of social resources to the field of education. At the same time, we should formulate laws and regulations to encourage all sectors of society to donate to the cause of education, formulate and improve relevant tax policies conducive to promoting educational donation, and donate to education. From the school level, the school should combine its own characteristics and advantages, set up a special fund-raising management department, strengthen the team building, establish a professional level, cultural quality, enthusiastic public welfare and education team, and form a full-time, part-time and volunteer combination of various types of talent Collection, complementary advantages of education financing, education fund management and operation of a strong team. Establish a sound system, do a good job in the development of liaison, broaden the financing channels of schools.
To strengthen the construction of education donation culture in China, to construct a social environment and a good atmosphere suitable for the development of education donation in China, and to establish an effective system to encourage social donation are issues that should be put on the agenda. Letter, transparent and efficient way to raise the organic system of higher education social donation.
【学位授予单位】：河南大学
【学位级别】：博士
【学位授予年份】：2011
【分类号】：G521
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