我国公民个人慈善捐赠流向问题研究

An Empirical Study on Contemporary Donation Management and Its Problems in China

通过推算我国公民个人捐赠水平,本文发现目前民政部门收集捐赠信息的范围过于狭窄,并因此向社会(媒体、学界)发出了错误的信息;通过分析个人捐赠款物的流动方向,本文发现政府部门及体制内延伸机构确实吸纳了大量善资,但还是有相当一部分善资流向了草根民间组织和个人。本文还证实,目前税收优惠政策对于捐赠流向缺少调节功能。

Using the empirical data from a nationwide investigation hosted by the author in 2010, this paper estimates a much higher total amount of individual donations than the official statement. Although the state institutions and pro-gov-ernment NGOs have absorbed a large amount of individual donations, the grass-roots NGOs and private persons have ben efited much more from the individual donations, however not because of the higher credibility of the later than the former. This paper also finds that the preferential tax policies have little positive influences on the donators. Finally, this ar ticle gives some practical suggestions to countermeasure the actual problems.