慈善事业:美、英的实践模式及其启示

Philanthropy: the Practice Pattern and Enlightenment of America and Britain

慈善事业是一项基于道德的社会事业。美、英两国都十分重视慈善事业的发展,并且各自形成了独具特色的实践模式。美国慈善事业的特色包括:民间主导型的实践模式、税收激励下的慈善动机和稳定的社会公信力。英国慈善事业的特色包括:"慈善模式以政府资助为主、民间组织为辅"以及慈善事业具有良好的监管制度。美、英两国慈善事业的实践经验为我国慈善事业的发展提供了诸多有益的启示:一是要完善慈善法律体系;二是要降低慈善组织的进入门槛;三是要加强慈善组织的内部结构治理;四是要加强政府对慈善组织的支持力度;五是要加强对慈善组织的管理与监督。

Philanthropy is a social course based on morality. The United States and Britain attach great importance to the development of philanthropy and has formed unique practice pattern. The features of American philanthropy include： non-government practice model, charitable motives under the tax incentives and stable social credibility. The features of British charity system include： charity pattern mainly supported by government with assistance of non-governmental organizations, which has a good supervision system. The practice of America and British charity provides beneficial enlightenment for China： firstly, charity legal system should be improved; secondly, to reduce the bat＇tiers for charitable organization; thirdly, to strengthen management of the internal structure of charity;fourthly, to strengthen the government＇s support of charitable organizations; fifthly, to strengthen the management and supervision of charitable organizations.