摘要
高校社会捐赠既是一种经济行为,又是一种社会行为。经济上的成本包括捐赠者的直接成本、交易成本、机会成本和沉淀成本,受赠者———高校的搜寻成本、风险成本和管理成本;而捐赠收益对受赠者———高校主要表现为经济收入,捐赠者则更多地表现为非物质收益。高校社会捐赠既是国民收入再分配的有效形式,又是形成和利用社会资本的有效途径。
Donating to higher education institutions is an economic behavior as well as a social behavior. The costs include donator's direct cost, transaction cost, opportunity cost, sunk cost and recipient——a university—seeking cost, risk cost and management cost; Universities,the recipient, benefit from donation by way of increased incomes while donators benefit from donation in an intangible way. Donating to higher education institutions is not only an effective way to redistribute national income but also an effective way to form and utilize social capital.
出处
《上海交通大学学报(哲学社会科学版)》
2005年第3期49-54,共6页
Journal of Shanghai Jiao tong University(Philosophy and Social Sciences)