我国科学研究社会捐赠的潜力与引导政策研究

社会捐赠作为我国发挥社会力量多元化投入科学研究的重要渠道，其发展较为缓慢，且我国科学研究社会捐赠起步较晚，尚未形成合理的捐赠投入格局。尤其相比于美国等发达国家的科研捐赠，在规模、结构和政策引导方面存在较大差距。本书从我国社会捐赠总体框架、我国科学研究社会捐赠的现状、我国企业投入科研捐赠能力、我国科学研究社会捐赠的潜力等方面考察我国科学研究的现在和未来潜力，同时分析美国科学研究慈善捐赠的经验与瓶颈以启示我国科学研究社会捐赠体制机制路径设计，最后探索我国科学研究社会捐赠的政策设计与激励措施。

吴杨，女，1979年生。北京理工大学人文学院教授，博士导师。人文学院社会科学研究中心副主任。本科、硕士、博士均毕业于哈尔滨工业大学，分别获得工学学士、管理学硕士、管理学博士。2010-2012年在清华大学公共管理学院从事博士后研究工作。主要研究方向为科技政策、科研管理、教育政策。

\"目　录　 第一章　我国科学研究社会捐赠的现状 ·············································· 1 一、我国社会捐赠的总体框架 ························································ 1 （一）国内外社会捐赠基本框架对比 ·········································· 1 （二）社会捐赠的投入分析······················································ 5 （三）我国社会捐赠的主要路径 ················································ 8 二、我国科学研究社会捐赠的投入格局 ············································ 9 （一）科学研究社会捐赠的主要投入来源··································· 10 （二）科学研究社会捐赠的投入分析 ········································· 11 三、我国科学研究社会捐赠的问题················································· 14 （一）我国科研捐赠规模较小且渠道单一··································· 15 （二）缺乏有效激励科研捐赠的政策········································· 16 （三）公众参与科研捐赠的积极性不高······································ 20 第二章　我国企业投入科学研究社会捐赠能力分析 ······························21 一、我国企业科研捐赠的总体投入格局··········································· 21 （一）我国企业的总体捐赠情况··············································· 21 （二）我国企业基金会的捐赠情况············································ 26 （三）我国企业家社会捐赠的数据分析······································ 28 二、我国企业科研捐赠的瓶颈问题················································· 28 （一）企业科研捐赠缺乏长远规划和有效管理····························· 28 （二）国有企业的示范作用有待提升········································· 29 三、我国企业科研捐赠的路径与渠道·············································· 29 （一）合作投入科研机构与项目··············································· 30 （二）设立科学奖项资助科学家··············································· 31 （三）企业家个人对母校的科研捐赠········································· 34 第三章　美国科学研究慈善捐赠的经验与瓶颈分析 ······························35 一、美国科学研究慈善捐赠的组织机构··········································· 36 （一）美国慈善捐赠体系的整体框架分析··································· 36 （二）美国非营利组织慈善捐赠框架及其特点····························· 37 （三）非营利组织投入科学研究的整体趋势································ 40 二、美国基金会科学研究捐赠的机制分析········································ 47 （一）比尔与梅琳达·盖茨基金会············································ 47 （二）霍华德·休斯医学研究所··············································· 53 （三）西蒙斯基金会······························································ 57 （四）陈扎克伯格基金会························································ 60 （五）美国私人基金会捐赠途径的总体特征································ 64 三、美国激励慈善捐赠科学研究的政策和措施·································· 64 （一）搭建多种平台引导个人和企业捐赠··································· 65 （二）以科学的税收优惠政策激励捐赠意愿································ 65 （三）以“宽进严管”的管理方式扩大非营利性组织规模·············· 66 四、美国慈善捐赠的瓶颈与困境···················································· 67 （一）税法改革打击了中小型捐赠者的捐赠积极性······················· 67 （二）美国政府和非营利性组织利益纠纷阻碍慈善捐赠的发展········ 67 （三）非营利性组织政治化损害了其公信力································ 68 （四）低工资高压力导致非营利性组织劳动力短缺······················· 68 第四章　我国科学研究社会捐赠的潜力 ·············································69 一、政策引领是未来科研捐赠的制度保障········································ 69 （一）国家政策的明确引导引领未来科研捐赠方向······················· 69 （二）慈善捐赠的法律法规为未来科研捐赠提供制度保障·············· 70 二、企业将是未来科研捐赠的中坚力量··········································· 70 （一）我国进入世界 500强的企业是未来科研捐赠的潜在力量········ 71 （二）中国慈善榜上榜企业是未来科研捐赠的中坚力量················· 72 （三）企业逐渐增强的捐赠意识为未来科研捐赠提供不竭动力········ 73 三、企业家个人捐赠将成为未来科研捐赠的强大后盾························ 73 （一）我国企业家是未来科研捐赠的有生力量····························· 74 （二）企业家个人捐赠行为为未来科研捐赠提供更大发展空间········ 74 （三）企业家个人捐赠领域体现了其责任担当和爱国情怀·············· 74 四、多种捐赠方式为未来科研捐赠提供多元化的捐赠渠道··················· 75 （一）基金会投入科学研究的捐赠金额呈逐渐上涨趋势················· 75 （二）互联网捐赠形式将成为公众捐赠的重要渠道······················· 76 五、与发达国家相比我国科研捐赠有较大发展空间···························· 77 第五章　激励科学研究社会捐赠的政策措施 ·······································78 一、增加社会捐赠中投入科学研究的比例········································ 78 二、提高社会公众的科研捐赠意识················································· 79 （一）加快开展企业和个人科研捐赠意愿及需求调查···················· 79 （二）加强科研捐赠重要性与途径宣传······································ 80 三、通过冠名和针对性税收优惠等方式激励科研捐赠的积极性············· 80 （一）捐赠者冠名联合基金为其提供荣誉感································ 80 （二）加快制定针对性科研捐赠税前优惠政策····························· 81 四、成立多种形式科学研究捐赠专项基金会····································· 81 （一）降低科研专项基金会成立门槛········································· 81 （二）设立面向科研捐赠的专项基金········································· 81 （三）鼓励科研捐赠支持优秀的科学家······································ 82 五、简化科研捐赠程序································································ 82 附　录························································································84 附录1　科学研究社会捐赠相关概念的界定······································ 84 附录2　我国社会捐赠投入科学研究的政策法规································ 86 \"