论慈善基金会发展的制度环境

On System Environment of Charity Foundation Development

慈善基金会作为一种非正式组织,它的发展离不开良好的制度环境的支持。良好的制度环境能对慈善基金会的发展进行有效并合理的规范和控制。因此,构建一个良好的制度环境,是推动我国慈善基金会发展的必然要求。从中国的现实情况以及发达国家的实践经验来看,只有完善税收制度、法律制度和社会信任制度,才能促进我国慈善基金会的发展。

Charity foundation as an informal organization, its development cannot do without the support of a good system en- vironment. A good system environment can regulate and control effectively and reasonably the development of charitable founda- tion. Therefore, to build a good system environment, is the inevitable demand of promoting the development of our country charity fund. From Chinese reality and the practical experience of developed countries, we only improve the tax system, legal system and social credit system, can promote the development of China~ charity fund.