中国慈善捐赠的现状与发展路径——基于中国慈善捐助报告的分析

Present Status and Future of Charitable Donation in China Analysis based on the Data of China Philanthropy Report( 2007- 2013)

基于中国慈善捐助报告(2007—2013)的数据分析发现:慈善捐赠绝对量持续增大、企业捐赠给力、受赠主体多元和微公益活跃,但同时呈现整体捐赠水平低、企业捐赠上升空间有限、公民捐赠疲软和境外捐赠下滑等突出问题;制约慈善捐赠的主要因素是经济发展水平低、贫困人口基数大,税收优惠法规政策体系不完善以及慈善捐赠意识淡薄;培养现代慈善意识、加强慈善组织建设、完善税收优惠法规体系以及促进经济发展、实现共同富裕是促进中国慈善捐赠发展的基本路径。

The findings of this paper based on the data analysis of China Philanthropy Report（2007 -2013 ） are as follows： the absolute quantity of charitable donation continues to increase, corporation donation goes well, recipient is becoming pluralistic and micro public welfare is active, but the overall level of charitable donation is low, corporate donation has limited increasing space, citizen donation is still weak, overseas donations fell; the main factors restricting China＇s charitable donation are the low level of economic development, large population of poverty, flaws of preferential tax policies and poor charitable consciousness; and the development paths of China charitable donation include developing modem charitable consciousness, strengthening the construction of modem charity organizations, improve the tax preferential policy system, and promote the economic development and the realization of common prosperity.