摘要
第三部门是指除政府机构和营利机构以外的一切社会组织的总和,是处于政府与企业之间的社会组织。中美第三部门在发展规模、收入来源和法律地位上都存在相当大的差距,产生这些差距的原因主要有政治体制、慈善观、政策与立法以及第三部门制度建设。加快我国第三部门的发展,必须着眼于政治体制改革、慈善教育、税收优惠政策以及第三部门的自身建设和相关的法律建设等。
The third sector refers to all of the social organizations between the government and the enterprises except the government agencies and the profit - making agencies. There' re quite large distance between the American one and Chinese one in the directions such as the development scale, the income sources and legal positions. And the reasons mainly lie in the political system, charitable view, policy, and the construction of the third sector. We should pay attention to the political system reform, charity education, preferential tax policy and the construction of the third sector and the related law.
出处
《济宁学院学报》
2008年第4期22-25,共4页
Journal of Jining University
关键词
第三部门
NPO
捐赠
The third sector
NPO
Donation