摘要
捐赠是图书馆获取文献资源的重要方式之一。文章对我国省级行政区及副省级市图书馆捐赠实践现状进行调研,发现图书馆捐赠存在捐赠奖励制度老旧、捐赠募集制度欠缺等不足。结合《公共图书馆法》及相关法律,文章提出相应解决方案:一是执行捐赠税收优惠制度;二是完善捐赠冠名制度;三是建立图书馆发展基金制度。
Donation is an important way that the library accesses literature resources.This paper investigates the present situation of library donation practice in provincial and sub-provincial libraries in China,and finds that the deficiencies of library donation are mainly concentrated on the old donation reward system and the lack of donation-soliciting system.According to the Public Library Law of the People's Republic of China,this paper proposes the corresponding solutions:the first is to implement the tax preferential system of donation;the second is to improve the donor-naming mechanism;and the third is to establish the system of library development fund.
出处
《图书与情报》
CSSCI
北大核心
2018年第4期89-96,共8页
Library & Information
基金
教育部人文社会科学研究青年基金项目"中国图书馆法律制度建设的实践及成效研究"(项目编号:13YJC870010)研究成果之一
关键词
图书馆捐赠
《公共图书馆法》
公共图书馆事业
library donation
Public Library Law of the People's Republic of China
public librarianship