【作者】 吕旭峰；

【导师】 李申申；

【作者基本信息】 河南大学 ， 教育学原理， 2011， 博士

【摘要】 在当代,教育捐赠已成为具有多重价值和意蕴的、须给予高度关注的重要问题。教育捐赠问题跨越多个学科领域。从社会学视角来看,教育的社会资本是教育的社会关系和网络结构资源,社会资本理论和社会责任理论为教育捐赠提供了有力的理论支撑;从文化学视角来看,教育捐赠文化在一定程度上是教育捐赠制度演进的初始条件与逻辑起点;从教育学视角来看,教育捐赠为教育筹集资金,并进一步促进教育更加注重自身内涵发展,注重提高教育质量、培养优秀人才和服务社会,从而有利于教育事业的整体发展乃至社会的文明和进步;教育作为制度性的准公共产品,从经济学的角度证明了教育捐赠的可行性。教育捐赠作为社会资源的第三次分配形式,有利于优化资源配置、调节贫富分化程度、促进社会良性运行与整体和谐;从伦理学的视角看,教育捐赠的意蕴已经超出经济学领域,逐渐延伸向价值观念、道德伦理等层面,教育捐赠行为是经济行为与道德行为的统一。教育捐赠宣扬了尊师重教、爱国主义等中华民族的传统美德,客观上对整个社会的道德建设起了推动作用,促进了公民道德的培育。同时,教育捐赠作为一种伦理行为,捐赠的当事人在捐赠过程中又应遵循一定的伦理原则;从心理学的视角看,教育捐赠使捐赠者获得内心的满足和自我崇高感,给他们带来最高层次的心理满足。在人生价值实现、回馈与报答的心理驱动下,人们会更多地将捐赠投向教育事业上来。在中外教育的发展中,教育捐赠行为都具有悠久的历史。古今中外的教育捐赠发展历史证明,教育捐赠与地域文化、社会政治等关系密切。由于文化传统以及办学主体和办学模式的不同,教育捐赠的内核和形式呈现出不同的表征,在不同的国家、不同的历史阶段有着不同的形态与特点。但是,教育经费的来源逐渐趋向多元化是目前各国教育经费来源的历史走向与共同趋势。从教育捐赠的动力机制来审视,强烈的宗亲意识和乡土情结是我国教育捐赠的主要动因;尊师重教的优良传统是我国教育捐赠的社会文化基础;儒家文化关于完善人性与理想人格追求的激励作用引导人们把国家利益、集体利益放在首位,积极进行教育捐赠。从跨文化学的视角出发,美国传统的宗教文明以及深厚的慈善捐赠文化是美国教育捐赠的基本动因;对教育捐赠减免税收的相关优惠制度和配套政策是美国教育捐赠的直接动因;美国在高等教育事业的发展过程中形成了独特的大学校友捐赠文化,校友情结是校友为母校捐赠的内在动因;社会文化强调不遗留过多的物质财富也是美国教育捐赠的动因之一;教育捐赠行为背后的本根动机是利他主义。国外教育捐赠体制和机制已经相对成熟。从国家层面来讲,许多国家政府的政策导向鼓励和引导个人和企业进行教育捐赠,制定了一系列法律法规及配套措施,为教育捐赠提供了高位强有力的政策性支撑。从学校本身募集教育捐赠的相关行为来看,学校高度重视教育捐赠,并有很多积极有效的做法:校长率先士卒参与募捐工作,提高了学校对教育捐赠的重视程度;建立了专业化的捐赠管理机构和较为完善的筹资与运作体系;建立了较为完善的捐赠管理制度;制定战略性的筹款目标与详尽的筹款计划;专业化和市场化的教育捐赠基金运作;采取多种措施鼓励和激发捐资者的积极性;密切与(潜在)捐赠者的联系,巩固与捐赠者的忠诚友好关系,等等。其中的有益经验可资借鉴。近年来,我国新时期的慈善捐赠环境开始逐步形成,捐赠事业发展迅速,教育捐赠已经起步。国家积极鼓励社会集资、捐资助学,制定了一些相关的政策和法规逐步引导教育捐赠的开展,中央财政对中央级高校设立了捐赠配比资金,教育行政部门开始重视教育捐赠。国内很多学校也逐步认识到教育捐赠的重要性,重视教育捐赠在学校多元化经费来源中的地位与作用,把争取社会各界的最大支持视为学校工作的重要组成部分,把校友工作和筹资工作提升到学校发展的战略高度。总体而言,教育筹资工作逐渐从许多高校的战略边缘向中心工作转移,成为高校深入改革、重点加强、积极推动的一项基础性工作,取得了较好的成效。一些学校逐步建立了进行教育募捐的社团组织和筹资机构,对教育捐赠管理也作了许多实践上的探索,初步形成了各具特色的管理模式,一些教育基金开始独立进行捐赠基金的管理与运作。然而,由于我国教育捐赠起步较晚,还存在着一些不容忽视的问题,资金筹措机制呈现出多元化虚像背后的单一化格局。面对这些困境和问题,教育捐赠要在规模和范围上有所发展,应由国家单一拨款向多渠道筹集经费的形式转变。从宏观层面来说,要转变政府职能,由政府的行政干预逐步转变为政策引导和宏观调控,国家和地方政府要建立健全关于教育捐赠的制度,进一步建立和完善教育捐赠的监督和管理机制,加强内部和外部监督,做好执法监督、行政管理、舆论监督和自我监督。要发挥政府政策的杠杆作用,促使政府政策导向化,提高政府资金效益,引导社会资源合理流向教育领域。同时,要制定鼓励社会各界向教育事业捐赠的法律法规,制定和完善有利于促进教育捐赠的相关税收政策,为教育捐赠提供税收激励机制。从学校层面来讲,学校要结合自身的特点和优势,成立专门的筹资管理部门,加强队伍建设,建立起一支具有专业水准、有文化素养、热心公益事业和教育事业的团队,形成专职、兼职人员和志愿者相结合的各类人才汇集、优势互补的教育筹资、教育基金管理与运作的强有力队伍。建立健全制度体系,做好发展联络工作,拓宽学校的筹资渠道。加强我国教育捐赠文化建设,构建适合我国教育捐赠发展的社会环境和良好氛围,建立有效激励社会捐赠的制度体系,已是应当提上日程的问题。我们要在汲取中华民族优秀的传统文化和借鉴西方有益的捐赠文化的基础上,构建一个诚信、透明、高效的筹措高等教育社会捐赠的有机体系。更多还原

【Abstract】 In the contemporary society, education donation has become an important issue with multiple values and meanings, which must be given much more attention to. From the sociological perspective, social capital of education is the resources of education social relations and the network. Social capital theory and social responsibility theory provide education donation with a strong theoretical support. From the cultural perspective, education donation culture is the initial conditions and the logical starting point of education donation system. From the perspective of pedagogy, education donation raises funds for education,further promotes education, pays more attention to its own connotation development, improves education quality cultivates talents and serves the society, so as to facilitate the overall development of the education career even the social civilization and progress. As institutional quasi-public products, the feasibility of education donation has been proved from the angle of economics. As the third distribution form of social resources, education donation is of great benefit to optimize the allocation of resources, regulate rich-poor polarization, and promote the society benign operation and integral harmony. From the ethical perspective, the meanings of education donation has been beyond economics field, and gradually extended to values, ethics and other aspects. The donation behavior has become the unity of economic and moral behavior. Education donation advocates the traditional virtues of the Chinese nation, for example, showing respect to teachers and value education, patriotism, which objectively plays an important role in the whole social morality construction and the citizen moral cultivation. Meanwhile, education donation is a kind of ethical behavior, so the donation parties should follow certain ethical principles in donation process. From the angle of psychology, education donation allows donors to obtain inner satisfaction and self-lofty feeling, to bring them the highest level of the psychological satisfaction. Driven by the life value realization, feedback and repayment, people will donate more to education career.In the development of Chinese and foreign education, education donation has a long history. The history of education donation development proves that education donation has a close relation with regional culture and social politics all over the world. As the differences between cultural tradition and school principal, the core and the form of education donation present different characterizations. In different countries, different historical stages have different forms and features. However, the source of funds for education gradually inclining to diversification is the historical and common trend of currently education funding sources in all countries.To examine from the dynamic mechanism of education donation, strong clan consciousness and local complex are the main reasons for education donation in China. The fine tradition of respecting teachers and valuing education lay social culture foundations for it. Confucian culture on the pursuit of improving perfect human nature and the ideal personality incentives guides people to put the national interests and the collective interests first, and carries out education donation actively. From the cross-culture perspective, American traditional religious civilization and profound charitable donation culture are the basic reasons for American education donation. The related preferential tax deduction system and supporting policies are the direct causes of American education donation. American higher education has developed a unique culture of the university alumni donation in the process of the development, Alumni complex is the internal reason for Alma mater donation. The idea which is emphasized that too much material wealth would not be left by social culture is also one of the motivations for American education donation. Altruism is the root motive behind education donation. The system and mechanism of foreign education donation have been relatively mature. Concernedfrom the national level, the government’s policy orientation in many countries encourages and guides individual and enterprise to carry out education endowment. They have also made a series of laws, regulations and supplementary measures to provide a high powerful policy support. Viewing from the related raising behavior of school itself, we know that schools attach great importance to education donation, and there are many positive and effective approaches. Principals are involved in fund-raising which has improved the school’s emphasis on education donation and established a specialized donor agency, a relatively perfecting financing and operating system and a mature endowment management system. It also formulates a strategic fund-raising goal and detailed plans and specialization and marketization of education donation fund operation. It takes various measures to encourage and inspire the enthusiasm of donors. We work closely with (potential) donors, and consolidate the friendly and loyal relationships with them, etc. We can use the useful experience of these for reference. In recent years, the new charity environment has come into being gradually formed. Donor undertakings have developed rapidly, and education donations have started. China has been actively encouraging social funds and financial donations to schools. Some relevant policies and regulations have been established to guide the development of education donation. The central finance sets up a ratio donated funds for central university, and more attention is being paid to education donation by the administrative department. Many domestic schools have gradually realized the importance of education donation, and the position and function of school’s diversified funding sources. Fighting for the maximum social support has been viewed as an important part of schools work. The alumni and fund-raising have been enhanced to the strategic height of the school development. In a word, education raising fund job has gradually transferred from the strategic edge to the center work in many universities. This has become the basic work for college-depth reform with strengthening and actively promoting. This has achieved good results. Some universities have gradually established community organizations and financing institutions for education donation. This has been made many practice exploration on donation management, which forms a distinctive management model initially. Some education funds have started to operate endowment funds independently.However, there are still some undeniable problems because education donation starts relatively late in China. For example, the financing mechanism presents the simplification pattern behind the diversified virtual. Facing these difficulties and problems, we should transfer from national single appropriations to multi-channel fund-raising. This will better develop the scale and scope of education donation. From the macroscopic level, to transform government functions from government administrative intervention gradually to policy guidance and macro-control, state and local governments should establish and perfect the education donation system and the mechanism of supervision and administration further. Strengthening internal and external oversight, completing the enforcement supervision, administration, supervision by public opinion and self monitoring are also needed. Government should play the leverage role of government policy to prompt the government policy guidance, improve the capital efficiency and guide the flow of social resources into the education field reasonably. At the same time, we should formulate laws and regulations to encourage the community to make donations to education career, formulate and improve the related tax policies which help to promote education donation, and provide tax incentives. From the school level, schools should set up a special financing management department combining their own features and advantages, strengthen the team building, build up a professional, cultured, warm-hearted in public welfare and education career team, and then form a strong team including full-time, part-time job staff and volunteers which are good at education fund-raising, management and operation. We should establish a sound system, complete the liaison work and widen the school financing channels.To strengthen our education donation culture construction, building the suitable social environment and a good atmosphere for the development of China’s education donation and establishing an effective incentive system of social donation have should be put on the agenda. We will construct an organic system with honest, transparent and efficient social donation raising for high education on the basis of drawing the Chinese excellent traditional culture and western beneficial donation culture.更多还原