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高校社会捐赠的主体包括的各个阶层,括法人、自然人,对高等事业进行一定的物质上的捐赠,这是一种公益善举。在2009年的10月,财政部和教育部共同对教育捐赠制定了相关的法律法规《中央级普通高校捐赠收入财政配比资金管理暂行办法》,以下简称《配比方法》,中央为了能够确保我国高校的社会捐赠体制更加的完善,推动我国高校教育事业的进步,对该政策进行了正确积极的引导,针对高校接受捐赠资金划拨了一笔配比资金予以奖励和补助。
The main body of college social donation includes all walks of life, including legal persons and natural persons, making certain material donations to higher endeavors. This is a good public welfare act. In October 2009, the Ministry of Finance and the Ministry of Education jointly formulated the relevant laws and regulations on the donation of education, the Interim Measures for the Management of Funds for the Financial Income of Donations Received by Central-level Ordinary Colleges and Universities, hereinafter referred to as the “matching method”, and in order to ensure that China’s colleges and universities more perfect social donation system to promote the progress of higher education in our country, the policy was a correct and positive guidance for the acceptance of donated funds to allocate a matching funds to be rewarded and subsidies.