摘要
5.12汶川大地震的社会捐赠,因其捐赠主体范围广、捐赠额度大,受到社会各界的空前关注,也对我国现行社会捐赠制度设计进行了整体透视。在慈善事业相关立法、慈善组织管理体制、税收政策等诸多制度性缺陷充分显现的同时,慈善组织的公信力也面临着严峻考验。本文从完善社会捐赠相关立法、改变政府在慈善事业中的主导地位、建立慈善组织的评价、监督与信息披露机制,以及规范社会捐赠的税收政策等方面,提出了激励与保护社会捐赠,促进我国慈善事业健康发展的政策建议。
As the scope of donor was so wide, and the amount is so large that the social charitable giving of 5.12 Wenchuan earthquake has been unprecedented concerned, and the whole system related to charitable giving has been completely scrutinized. While many institutional deficits have been uncovered, such as legislation problem of philanthropy, defective management mechanism of charitable organization, and unreasonable tax preference policies etc., the public trustiness of charitable organization faced serious challenge. Therefore, this paper will bring forward some policy advices, which include improving current legislation related to charitable giving, changing the dominant position of the government, reconstructing the mechanism of performance measurement, monitoring and information disclosure of charitable organization, improving policy of tax preference and so on, to incent and protect social charitable giving, and promote the healthy development of philanthropy in China.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2008年第9期14-19,共6页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
教育部新世纪优秀人才支持计划和教育部哲学社会科学重大课题攻关项目<规范收入分配秩序研究>(项目批准号:07JZD0011)资助
关键词
汶川大地震
社会捐赠
慈善组织
公信力
Wenchuan Earthquake
Social Charitable Giving
Charitable Organization
The Public Trustiness
