中国近代慈善立法概述

A Study of Charity Legislation in the Modern China

晚清是近代慈善立法的初创时期。进入民国以后,北京政府继续推进慈善立法,初步建立了慈善法制雏形。不过,受制于军阀专权和分裂割据的影响,慈善立法的质和量都不高。南京国民政府建立后,国家的统一和慈善事业的发展,使得慈善立法步伐加快,慈善行政组织法、慈善团体立法、慈善褒奖立法、慈善捐赠与税收优惠立法、慈善团体监督立法等纷纷出台,形成了一套比较完整的法规体系。慈善立法的完善是中国现代化的一个标志,但是,由于受制于人治影响和法律意识淡薄,法律的虚置性降低了慈善立法的实践效果。

The start-period of the charity legislation in modern China was late Qing Period. During the period of the Republic of China,Beijing Government continued to advance the process of the legislation of charity and established the rudiment of the legal system of charity. However,because of being enslaved to the monopolize power of warlords and the split rule,the quality and quantity of the charity law were not satisfying. Thanks to the unification of the country and the development of charity,the pace of the legislation of charity sped up after the establishment of Nanjing National Government. Charity administrative organization law,charity association legislation,commendation legislation of charity,preferential legislation of donation and taxation of charity and supervisory law of charity institution were unveiled one after another and a fairly complete law system of charity was formed. The perfection of the legislation of charity is a symbol of the modernization of China,but due to the influence of the consciousness of rule by man and the weak belief of law,the practical effects of the legislation of charity was weakened by the emptiness of the law.