大學募款－高等教育經費緊縮下的因應策略

台灣高等教育因為政府財政日益拮据，及大學院校數量擴充，使得政府教育經費緊縮，各大學財務狀況捉襟見肘，為了讓學校能持續營運，維持一定的教學品質，在學雜費調漲困難的情況下，勢必要提升自籌財源的比例，推行大學募款制度。本文探討捐贈理論、美國捐贈制度，及台灣大學募款現狀之後，建議本地大學設置專責捐贈單位，務求提升服務績效；遴聘專業募款人才，規劃募捐活動；廣建捐贈者資料庫，增進互動聯繫；擬定具體可行計畫，確立募款目標；創意設計捐贈類型，捐贈靈活多樣化；規劃完善獎勵辦法，鼓勵捐贈榮耀；遵守公益勸募倫理，資金管理透明；更期待政府修改優惠捐贈興學之稅法，引導社會風氣丕變，千萬富豪以興學為榮，慈善為懷，慨然捐贈。

關鍵字

自籌財源；捐贈制度；募款

並列摘要

Taiwan's higher education system is affected by government financial retrenchments. In recent years the large expansion of University volumes has made the government's educational budget move from bad to worse. Universities themselves need to collect higher ratios of self-fundraising resources so as to maintain their operations and quality of teaching due to the fact that the financial budgets in Universities are quickly depleting. This article discusses the theory of donations, US donation systems, and the current fundraising situations among Taiwan's Universities. Some suggestions about this topic are described as follows: 1. Establish a ”Donation Union” in universities to improve budgets which will aid in service performance. 2. Hire professional fundraising experts implement fundraising activities. 3. Create a database of donor lists to facilitate interactions and communications. 4. Develop a specific and feasible plan to set fundraising goals. 5. Design a variety of flexible donation systems to attract donors. 6. Consummate rewards and certificates to honor those donors. 7. Obey the ethics of public-welfare donations and make the funding management public. We expect that the authorities will revise the tax rules for the donations of encouraging-education regulations so as to lead a better donation climate from charity.