Research On Incentive Mechanism Of Social Donation To University Foundations

With the popularization of higher education and the transformation of government functions in our country,the higher education funding sources gradually shift from a single source relying on government funding to diversified sources.The huge potential of social donation as an important part of higher education funding sources is gradually paid great attention by the government and colleges and universities.How to motivate social donation to university foundations,so as to promote the development of the cause of higher education is a topic of concern.Taking the higher education cost sharing theory,social capital theory,and incentive related theories as the instruction,mainly using literature analysis,case analysis and comparative analysis,this paper researched on the incentive mechanism of social donation to university foundations.This paper mainly introduced the four realization ways and the concrete implementation status of the incentive mechanism of social donation to university foundations,evaluated the existing incentive mechanism and analyzed the main problems of it.Finally,by referring to the relevant experience of the United States,and combining with China’s actual situation,ten proposals were put forward to improve the existing incentive mechanism.Among them,there are five suggestions for the government listed as follows: 1,to strengthen the popularization of the preferential tax system of donation;2,to simplify donation tax deduction accreditation procedures;3,to improve the estate tax and other related laws and regulations;4,to adjust the direction and the scope of funds allocation policy;5,to strengthen and cultivate the citizen self awareness.And there are also five suggestions for universities listed as follows: 1,to establish the norms and principles to feedback system;2,to establish the cooperation mode between university and donation corporate;3,to set up a professional team for fund-raising;4,to set up the fundraising mechanism guided by the demands of donors;5,to improve the cultivation mechanism of alumni resources and alumni culture.