摘要
自2016年《中华人民共和国慈善法》颁布以来,国家出台多项政策文件,鼓励社会力量参与办学,弥补高校办学经费不足。作为校企合作的桥梁、纽带,高校教育基金会逐渐成为高校改革发展的中坚力量。从金融科技发展、高校学科类型角度分析基金会捐赠收入影响因素,发现当地金融科技发展水平越高,基金会捐赠收入越高,存在显著正向影响;高校学科类型不同,基金会捐赠收入亦存在显著差异;在非双一流高校基金会样本中,金融科技和学科类型的影响依然显著;分学科类别分析时,师范类高校基金会捐赠收入显著高于其他基金会。高校通过不断提升自身综合办学实力,吸引社会捐赠,努力实现高校建设与当地发展共赢。
Since the promulgation of The Charity Law of the People’s Republic of China in 2016,the country has issued multiple policy documents to encourage social forces to participate in education and make up for the insufficient funding of universities.As a bridge and link for school enterprise cooperation,university education foundations have gradually become the backbone of university reform and development.Analyzing the influencing factors of foundation donation income from the perspectives of financial technology development and university discipline types,it is found that the higher the local level of financial technology development,the higher the foundation donation income,and there is a significant positive impact;there are significant differences in the donation income of foundations due to different types of disciplines in universities;in the sample of non Double First-Class University Foundation,the influence of financial technology and discipline types is still significant;when analyzing by disciplinary category,the donation income of normal university foundations is significantly higher than that of other foundations.Universities strive to achieve a win-win situation between university construction and local development by continuously improving their comprehensive educational strength,attracting social donations.
作者
石玉双
SHI Yushuang(Kunming University of Science and Technology,Kunming 650500,China)
出处
《经济研究导刊》
2024年第6期118-124,共7页
Economic Research Guide
基金
云南省教育厅科学研究基金项目“我国高校基金会捐赠影响因素研究”(2022J0071)
云南省教育后勤协会项目“内部控制视阈下高校学生社区廉政风险防控研究”(YNJHYB2021012)。
关键词
高校基金会
捐赠
金融科技
学科类型
双一流
University Foundation
Donation
Financial technology
Discipline type
Double First-Class
