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通过比较分析中美两国高等学校经费中捐赠收入的比重，得出发展大学教育基金会，促进大学教育捐赠对我国高等教育发展的进程具有重要的意义。“,”Through the analysis and comparison of Sino American higher school funds donated the proportion of income, the fund will promote the development of university education, is of great significance to donate to our higher education development process of university education.