高等教育成本分担与社会捐赠
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摘要
依据成本分担理论和公共产品理论,高等教育成本应由受益者共同承担,因此社会也应成为分担的主要力量,社会捐赠应作为社会分担高等教育成本重要来源。然而,我国高校接受的社会捐赠存在比例低、数量少、分布差异大、缺乏有效管理和法制化激励等问题。因此,高校要加大筹资力度,拓展社会捐赠途径;提高办学水平,吸引捐赠,缩小差距;健全财务管理。政府也应完善相关法律法规。
According to the theory of cost sharing and the theory of public goods,the cost of higher education should be shared by the beneficiaries,so the society should also become the main force of sharing,and the social donation should be an important source of social sharing of the cost of higher education.However,there are some problems in the social donation accepted by colleges and universities in our country,such as low proportion,small quantity,great difference in distribution,lack of effective management and legal incentive,and so on.Therefore,colleges and universities should increase funding,expand the way of social donation,improve the level of running schools,attract donations,narrow the gap,and improve financial management.The government should also improve the relevant laws and regulations.
According to the theory of cost sharing and the theory of public goods,the cost of higher education should be shared by the beneficiaries,so the society should also become the main force of sharing,and the social donation should be an important source of social sharing of the cost of higher education.However,there are some problems in the social donation accepted by colleges and universities in our country,such as low proportion,small quantity,great difference in distribution,lack of effective management and legal incentive,and so on.Therefore,colleges and universities should increase funding,expand the way of social donation,improve the level of running schools,attract donations,narrow the gap,and improve financial management.The government should also improve the relevant laws and regulations.
引文
[1]王琼.我国高等教育成本分担与补偿问题研究[J].大学:研究版,2017,(11):21-29.
[2]王善迈.论高等教育的学费[J].北京师范大学学报,2000,(6):24-29.
[3]张辉,林成华.成本分担视角下我国高等教育的社会捐赠机制研究[J].现代教育管理,2017,(7):25-31.
[4]甘朝霞.我国高等教育成本分担现状与高校社会捐赠[J].商业经济,2018,(3):186-188.
[5]滕炜.社会捐赠在我国高等教育发展中的作用与问题研究[J].长春工业大学学报:高教研究版,2010,(2):11-13.
[2]王善迈.论高等教育的学费[J].北京师范大学学报,2000,(6):24-29.
[3]张辉,林成华.成本分担视角下我国高等教育的社会捐赠机制研究[J].现代教育管理,2017,(7):25-31.
[4]甘朝霞.我国高等教育成本分担现状与高校社会捐赠[J].商业经济,2018,(3):186-188.
[5]滕炜.社会捐赠在我国高等教育发展中的作用与问题研究[J].长春工业大学学报:高教研究版,2010,(2):11-13.