中国企业慈善责任存在的问题及对策

Existing Problems and Countermeasures of China Enterprise Charity Responsibility

中国企业在履行慈善责任方面存在较多缺失,表现为主动捐助意识薄弱、参与企业比例及捐献数额小、国有企业示范作用差、捐献目的单一、形式简单、对募款接受主体认同度存在分歧等。其原因是,宏观方面表现为相应法律建设滞后、社会慈善文化"幼稚"、捐赠机制仍处"动态"、捐款可追踪性差、舆论监督"乏力"等;微观方面表现为当事人(企业)主观主动失范和主观被动失范。解决的对策是从宏观和微观两方面着手,宏观方面包括健全相关法律、政府为企业承担慈善责任营造良好的氛围、借鉴西方慈善经验、构建社会监督体系、营造社会慈善文化、实现慈善款物可追寻等。微观方面主要是构建中国企业慈善责任管理体系。

Chinese enterprise exists many missing in the performance of the charity responsibility,such as the active donation consciousness is weak,participation in the enterprise scale and contribution amount is small,the demonstration effect of stateowned enterprises is bad,gift purpose is single,simple in form,subject identities to raise money exists differences,etc.The reasons are that from the macro aspect,the corresponding legal construction lags,social charity culture is 'naive',donation mechanism is still 'dynamic',donation can't be tracked,the supervision on the public opinion is weak and so on.From the micro aspect,these perform the parties(enterprise) subjective active anomie and subjective passive anomie.The countermeasures should include the macro and micro aspects,macro aspects include perfect relevant laws government should create a good atmosphere for enterprise undertake charitable responsibility,use for reference the western charity experience,construct social supervision system,build the social charity culture and realize the charity money can pursue,etc.The micro aspect mainly is to build China enterprise charity responsibility management system.