非永续型基金会:欧美经验与中国启示

Limited-Life Foundation:Practice from European and American and Insights for China

尽管永续运营一直是我国绝大多数公益慈善基金会所追求的目标,但现实中并非所有基金会都应当而且能够达到这一目标。与此同时,国内学术界关于基金会应当如何退出或关闭的讨论仍较为不足。基于此,本文通过引入欧美地区发展较为成熟的非永续型基金会概念,归纳总结其模式,深入分析优劣势,并通过典型案例进行剖析,进而从政策层面、行业层面以及基金会自身层面提出建议,希望能促进我国建设结构更为科学、体系更为完整的非营利机构体系。

Although being perpetualis the goal for vast majority of Chinese foundations,in reality,not all of them should or can achieve that.Meanwhile,the domestic academy's discussion on how to close a foundation is not lively.Therefore,in this article,we introduce the concept of the limited-life foundation,a hidden but not-sounconventional concept in Europe and America,anddiscussits advantages and disadvantages.Then we analyze a typical case,followed by proposing advice from the policy level,industry level,and the foundation itself.We hope this article can contribute to the construction of a more scientific non-profit sectorfor Chinasociety.