A Research On Enterprises’ Donation For Primary And Secondary Education

Educational donation is an important source of educational funds. In this filed, enterprises, the most influential social juridical persons next to the government, have played a leading role. When the market is functionless and the government impotent, the pressure for educational funds falls upon enterprises. However enterprises are essentially economical organizations and naturally pursue economic profit. Any behavior does not concern about maximum profit should not be conducted by enterprises, including educational donation.Educational donations may vary according to the nature and scale of enterprises and can be categorized as indirect donation, when enterprises donate indirectly through charity organizations, and direct donation, when school enterprises donate directly. However, in either way, enterprises are influenced by the input and output of donations. Different combinations of input and output can divide educational donations into several models:micro model of low input and low output; macro model of high input and high output; optimal model of low input and high output; inferior model of high input and low output. Presently, most donations in China belong to the first model with inadequate donations from enterprises for primary and elementary schools and poor reward for enterprises, beside that society does not consider any reasonable reward should be directed to enterprises for their donations.Meeting the value orientation of enterprises and schools will push forward the realization of mutual beneficial donations. The increasing and protection toward the benefit of schools and enterprises will keep donation behaviors going on. Ultimately, educational donations will be changed into economic value through the improvement of enterprise finance and educational funds of schools. Thus an effectual way that benefits both enterprises and schools can be established.The value of educational donation decides its behavior. Solving the problem of insufficient demand of educational donation, building the cultural environment of social charity, changing the out-dated concept of charity, being in favoring of the strategic donation of enterprise, enhancing the tax incentives policy of educational donation, building and breaking the beneficial ways is important measures. Only in this ways does motivate enterprise donation, stimulate the enthusiasm of collecting funds and improve the development of donation system.