摘要
在世界各国总体高等教育经费日渐紧张的形势下,作为多渠道筹措教育经费方式之一的教育捐赠的重要作用日益凸显。美国是世界上教育捐赠制度较为成熟和完善的国家。多种因素致使美国高等教育捐赠事业的欣欣向荣。在对宗教、税收政策和发达的高等教育三个方面进行探析后,提出宗教信仰是美国高等教育捐赠的原动力、税收政策是推动美国高等教育捐赠发展的有力杠杆、发达的高等教育是影响美国高等教育捐赠不可忽视的力量。
In the situation of increasingly serious higher educational funds all over the world, educational donation as a way of multi - channels of raising educational funds plays a more and more important role. America has a mature and advanced educational donation system. The donation for American higher education is prosperous because of many fac- tors. By analyzing three aspects from religion, tax policy and developed higher education, this paper holds that religious belief is the motivity, tax policy is the powerful lever and developed higher education is the indispensible power for the donation for American higher education.
出处
《四川教育学院学报》
2012年第12期14-18,共5页
Journal of Sichuan College of Education
关键词
美国
高等教育
教育经费
捐赠
America
higher education
educational fund
donation
