Public welfare and economic behavior is unified in so-cial donation and rational operation will make donation resources reasonably, so as to achieve the efficiency optimization. This arti-cle will study the rational differences between China and America higher education social donations. It can provide a reasonable proposal to develop our social donation, raise donations rational, optimize resource configuration and increase donation benefit.% 高校的社会捐赠是公益行为与经济行为的统一,理性化的操作将使得捐赠资源合理优化配置,从而达到效益最优化。本文将研究展现中美两国高等教育社会捐赠的理性差异,为大力发展我国社会捐赠,提高捐赠理性,优化资源配置,切实增加捐赠效益提供合理建议。
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