港台公益性捐赠及其对大陆启示.pdf

摘要摘要慈善事业,自古有之。它是人类文明发展到一定阶段的产物,彰显着人类美好本质的一面。在我国,慈善捐赠历史悠长,乐施好善的品质历来为人推崇。然而,较之于西方发达国家和中国的港台地区,中国大陆的慈善公益事业在意识理念、运作方式和制度规范等方面都还不尽成熟。2008年汶川地震之后,全国上下掀起了一股慈善公益热潮,社会各界慈善热情空前高涨,捐赠数额大幅升高。然而,由于某些善款流向不明,内地部分慈善公益组织公信力遭到质疑, 也因此暴露出我国大陆公益捐赠事业存在的缺陷和问题。时至今日,慈善公益事业已成为一个的重要标志,它对于社会的和谐发展起着重要的促进作用。胡锦涛总书记在党的十七大报告中指出,要以慈善事业作为社会保障体系的补充,健全社会救助体系。加之近年来中国经济快速增长, 居民收入持续增高,民营经济欣欣向荣,这些都为中国公益捐赠事业的发展奠定了物质基础。由此,中国内地的慈善公益事业也进入了一个高速发展时期。值此机会,我们更应借鉴港台地区公益捐赠的先进理论和经验,审视自身的不足,不断完善我国大陆的慈善公益事业,从而更好地推动社会主义和谐社会的构建。本文运用历史分析、文献资料等研究方法,首先对港台地区公益捐赠的发展历程进行了纵向梳理和回顾,然后放眼今日,对港台地区公益捐赠的现状进行了研究与分析,总结出港台地区公益捐赠的特点,接着多方面剖析了影响港台公益捐赠的突出因素,最后通过分析探讨目前大陆在公益捐赠方面存在的问题,借鉴港台之经验,提出完善大陆公益捐赠事业的对策和建议。关键词:港台;大陆;公益捐赠;启示 Abstract Abstract Symbolizing the good sideofhuman nature,charity appears with the development ofhuman ,a country which promotes charitable donations,charity hashad along history some developed countries and other ratherdeveloped areas inChina,such as Hongkong andTaiwan,c:h耐锣in mainland China is not SOmaturein itsrules,systems,notions andtheways tooperate the2008 Wenchuan earthquake,a tide of charity swept China with more andmore people and enterprises devoting to the course ,owing totheobscurity of theusage of apart ofthe devotedmoney,the credibility anizations inmainland China was challenged ,to someextent,revealed theproblems existing incharity. At present,the development ofcharity symbolizes the extent towhich civilizationdevelops in Hu Jintao once illustratedhisidea on charity in The report ofthe 7thParty Congress,saying thatcharity should be plementary part ofsocialsecurity SO astomake thesocialassistancesystem Sound and ,the rapiddevelopment ofChinese economy,the steady increase of people’S e and theniceoperation oftheenterprises、而m non—governmental investors haveprovided materialfoundations forthe course of charity ,the operation ofcharity inChina has ent