A Study On Social Donation Income Of Colleges And Universities In China

The funding of education is the material basis and basic guarantee for the development of colleges and universities.With the increase of cultivating cost of college students and the expansion of higher education,the shortage of funds has become a bottleneck restricting the further development of colleges and universities in China.Social donation is one of the ways of cost sharing of higher education,which can help to alleviate the tension of colleges and universities.This article first summarizes the relevant concepts and theoretical basis of the social donation income of colleges and universities.Secondly,the historical situation of the social donation income of our university is divided into two periods before the founding of new China and before the founding of new China to the beginning of the twenty-first century.And analyzes the current situation of social donation income in our country,including the composition and source of donation income,the number of donated income,the proportion,the growth situation and the distribution.Based on this,the author puts forward that the income of social donations in our country is small,the proportion is low,the form of donation is single,and the main body of donation lacks diversification.Thirdly,the reasons for the above problems are analyzed from the four levels of donors,universities,government and social culture.At the donor level,on the one hand,it analyzes the individual influencing factors of personal donation,including individual factors such as income,age,educational level and other psychological factors such as consciousness,emotion and motive.Among them,the intrinsic motivation that the spirit and psychological satisfaction,the image of motivation,utilitarian motivation is the main motive of personal donation.On the other hand,it analyzes the influencing factors of enterprise donation,including profit,industry structure,agency cost and donation motive.Among them,based on the consideration of economic interests,based on social responsibility considerations,based on social pressure considerations and other motives is the main motivation for corporate donations.On the basis of this,it puts forward that the personal income and the enterprise profit are not high,the consciousness of donation is weak and the lack of donation motivation is one of the reasons for the existence of university donation income.The reasons of the university level include the institutional reasons of the system level and the reasons for the university itself.There are two aspects of institutional hierarchy:the negative impact of higher education investment system on college fundraising consciousness and the negative impact of higher education governance model on fund raising work in colleges and universities.The main reason for the university is that the information disclosure mechanism of the university education foundation is not perfect.The government level includes the imperfect government incentive policy,the government's concerns,and the lack of supervision.Among them,the government incentive policy is not perfect is the lack of incentives for tax incentives,financial policy ratio is not perfect two aspects.Analysis on the differences of social donation between Chinese and American universities from the perspective of national character,values and religious culture.Among them,the values are mainly based on individualism and collectivism,volunteerism,wealth and other aspects of interpretation.Based on this,the discussion of social culture is one of the important factors that affect the development of social donation in colleges and universities.Finally,some policy suggestions are put forward,including changing the concept,raising the professional level of fundraising staff,cultivating students,paying attention to the work of alumni,perfecting tax preferential policies,perfecting non-monetary donation evaluation mechanism,perfecting information disclosure and supervision mechanism of university donations,matching fund policy,to create a social atmosphere of social donations and so on.Among them,improve the tax preferential policies,improve the non-monetary donation evaluation mechanism mainly includes the following four aspects:to expand the use of deduction,the establishment of non-monetary donation tax preferential system to increase the donation to the university category,to increase the proportion of personal income tax deduction,take a personal charity donation deferred deduction policy,the establishment of non-monetary donation of third-party assessment mechanism.