Sino-us Higher Education Donated A Comparative Study

As the popularization of higher education, more and more problems higher education faced. In the higher education finance and management, D. Bruce Johnstone, the president of New York University in the United States, pointed out that one of the main problems which the higher education faced is financial difficulties, funding shoratge constrained the development of higher education to a large extent.focuses on the current problems of higher education funding shortage in china, it proposes the main solutions to this problem is raise funding for higher education by multiple channels, the education donation is becoming an increasingly important way in the various channels of the education fiinding raising. Based on Sino-US donations of higher education, this paper studied four aspects of culture, legal policy, management and channel.In this paper, the content is divided into five parts:According to the cost-sharing theory, the first part analyses enterprises and individuals which benefit from higher education indirectly have the obligation to pay for higher education, which is theory that the community donate to higher education based.The second part introduces the development process of Chinese charity from the Wei, Jin and Southern and Northern Dynasties period to modem times, and gives an overview of the status quo of higher education donation in China in recent years.The third part gives a brief historical overview of development of higher education donation in the United States, and introduces higher education donation in the United States in recent years.The fourth part compare the education donation of China and the United States from such aspects as culture, legal policy, management, and channel, Comparative study found that China and the United State both have long history of higher education donation , however, from the aspect of current situation of higher education donation, compared with the United States, Chinese donation initiative is lower and the donation quantity is less, but it has improved gradually; from the aspect of culture of higher education donation, although China and the United States have their own donation culture, but the donation culture of the United States is stronger; from the aspect of laws and policies of higher education donation , the laws and policies of United States is more perfect and more conducive to the development of education donation; from the aspect of management of higher education, the United States Colleges are more professional and more systematic; and from the aspect of channels of higher education donation, Chinese higher education donation financing is more narrow.According to analyses of the higher education channel and sources of donations between China and the United States, this part proposes a number of specific recommendations from culture, legal policy, management, and channel, it points out: in the cultural field, China should raise public awareness of the donation through the role of the media, colleges and universities should establish the right financing concept;in the legal policy field, China should perfect the tax system of donation, increase the intensity of the collection of estate duty; On the management side, colleges and universities should establish an independent educational foundation, and improve the supervision system of donation;in the channel, on the channel part, the University should maximize alumni resources, expand the investment channels of education.