随着社会慈善捐赠事业的发展,社会捐赠资金将成为高校主要资金来源之一。发达国家的著名高校主要是私立高等院校,其资金大部分来自社会化慈善捐赠,而且捐赠资金比例不断扩大。我国慈善事业起步较晚但发展很快,企业、社会团体、个人慈善捐赠的最大受益者之一也是高校。如何管理好高校社会捐赠资金成为财务管理的热点问题。笔者认为,应该借鉴国外先进管理经验,改变经营观念,增强理财意识,从以下方面加强对高 With the development of social charitable donations, social donation funds will become one of the major funding sources for colleges and universities. Well-known colleges and universities in developed countries are mainly private institutions of higher learning, the majority of their funds from social charitable donations, but also the ever-increasing proportion of donated funds. Charities in our country started relatively late but developed rapidly. One of the biggest beneficiaries of enterprises, social organizations and individual charity donations is also colleges and universities. How to manage the university social donation funds has become a hot issue of financial management. The author believes that we should learn from foreign advanced management experience, change management concepts, enhance financial awareness, strengthen the following aspects of high