我国高校社会捐赠的政府激励机制分析-analysis of government incentive mechanism for social donation in colleges and universities in china.docxVIP

华 华 中 科 技 大 学 硕 士 学 位 论 文 II II 础上，提出完善我国高校社会捐赠的政府激励机制的初步设想：在政府转变其在高 校社会捐赠中的角色和职能前提下，完善高校社会捐赠税收鼓励政策，加强高校社 会捐赠政策的宣传力度，以及完善高校社会捐赠的管理运营机制、社会回报机制和 监督反馈机制等。 关键词：高校 社会捐赠 政府激励 机制 III III Abstract When the higher education is confronted with a financial crisis around the world, the development of higher education of our country can’t also escape the fate of limitation by insufficient expenditure. Expanding the financing source and alleviating pressures caused by the lack of higher education budget, has become one of the key problems that universities needs to solve urgently. All over the world, a great many universities develop social endowment as one of efficient methods of raising money, certainly including universities in China. However, social donation to universities in our country is cloudy and just in its infancy. The huge potential of social endowment is in sharp contrast with people’s lack of enthusiasm for donation. Under the social background oriented by government, it is undoubtedly more efficient to discuss how to raise people’s motivational issues. The government incentive system of social endowment for colleges is a permanent mechanism of beneficial interaction formed in the process of interaction and restriction between stakeholders related with social endowment for colleges and government evoking people’s motivation of endowment for colleges and meets people’s needs in order to mobilize endowment activity of the whole society by using its own public rights and kinds measures and following some incentive principles as standardized and stabilized as possible. As a result, based on literature, this article firstly discusses the theoretical support of the government incentive system and explains roles government plays in social endowment for colleges from three perspectives – the evolution of relation between government and charity, between government and universities, and governments’ role and responsibility on social endowment for universities. Th