慈善超市的理论基础、现实依据及出路选择

Charity Supermarket in China——Theoretical Foundation,Realistic Basis and Outlet Options

慈善超市将超市的运作方式引入慈善事业的管理当中,以提高慈善资本的运作效率、优化慈善事业管理。基于社会责任投资理论和慈善商业化理论,在当前我国社会背景下,设立慈善超市是必要的也是可行的。可以通过制定统一规范、实行差别税制、完善监管制度、确立法人地位等方式进一步完善慈善超市的管理,实现慈善超市的合法运作。

The operation of the supermarket was introduced into the management of Charity Supermarket to improve the efficiency of capital and to optimize charity management. According to the theories of Socially Responsible Investing and Charity Commercialization, the establishment of Charity Supermarket is necessary and feasible in the current social con-text of China. Therefore, we should take measures to improve the management of Charity Supermarket and make its opera-tion legal. For example, we should formulate unified norms, implement differential tax systems, perfect the regulatory sys- tems and establish the corporate status.