Comparison And Reference Of Foundation Management Between Chinese And American Universities

Along with the social welfare gradually integrating into the field of higher education, universities supplement the funding amount through mobilizing social resources and absorbing social donations,and this proportion progressively expands, not only to optimize the original source of funding,but also strongly support the reform and development of higher education. The third plenary session of18th central committee of the CPC, proposes the policy to deepen the comprehensive reform in education, requires improving the Award Fund and Incentive Donation system, increases the intensity of tax adjustment, establishes a reasonable and sharing mechanism of public resources’transfer income,consummates the charitable giving and tax exemption system, directly or indirectly encourages the Higher Education Foundation’s development. In this context, research on university foundation’s management mode is much better in theoretical value and practical significance.Based on the present pattern of Higher Education Management System, this research chooses American universities as the objects of comparison and reference, takes the comprehensive analysis of domestic and foreign literature, relies on Altruism Theory, Cost-Sharing Theory, Social Valuable Chain Theory and so on, adopts these methods of Literature Analysis, Comparative Research and Case Study, put the concrete research of management mode, and contrasts the deferences between China and USA.This paper summarizes the concepts, characteristics about foundation, explores the history of higher education giving and other managing activities, also focuses on each parts of management, separately from four dimensions of institutional environment, organizational system, fund activities and supervision methods analyses deferences between two countries, thus identifies these shortcomings in domestic universities and seeks optimization paths.And, starting from the management aim, this paper put forward to perfect the legal system of educational charity, fosters the public charitable atmosphere and civil charitable spirit, adjusts present organization patterns and personnel placements, increases social fund-raising efforts and fund revenue benefits, supervises the use of fund, achieves the overall maximum benefits by linking every part of management, establishes the valuable chain system of higher education charity, and then drives the transmission and development of the whole social charity system.