社会捐赠与高教成本分担

舒尔茨提出的人力资本理论和D·布鲁斯·约翰斯通提出的高教成本分担理论成为世界高等教育经费来源多元化的理论基础,其基本观点是利益获得原则与能力支付原则。据此提出了高教成本分担的四大主体:政府、学生及其家庭、学校、社会个人和机构,并就发达国家———美国和发展中国家———中国进行了实证分析。捐赠是社会生活中的普遍现象,是公益事业发展的主要行为方式之一,它具有无偿性、非交易性、非行政性、自主决策性、社会收益性和社会目的性等特点。通过对美国高校和中国高校社会捐赠的分析,社会捐赠在高教成本分担制度中居于重要地位,它不仅缓解了高校财政危机,承担了特定的社会角色,而且实现了捐赠者财产的效用最大化。

Social Donation and Higher Education Cost Sharing

The theory of human capital by Schulz and the theory of higher education cost sharing by D. Bruce Johnstone have become the basic theories for the diversified source of global higher education funds, of which the basic viewpoints are benefit-received principle and ability-to-pay principle. Based on these theories this paper advanced four principal bodies of higher education cost sharing: government, students and their families, school, social individuals and organizations, and made positive analysis of developed country -USA and developing country-China. Donation is a general phenomenon of social life, and is one of the main practices of public welfare development. Donation has the following characters: gratis, non-trading, non-administrative, self-deciding, social benefiting, and social orienting. The analysis of social donation in higher school of USA and China indicate that donation occupies an important position in the system of higher education cost sharing. It not only alleviates financial crisis of higher school, undertakes specified social role, but also bring about the utility maximization of the donator's property.