摘要
我国的慈善机构维持垄断格局,是我国慈善事业制度缺陷的典型瓶颈,结果必然会使慈善事业依附于政府,无法变成真正的社会公益活动,也无法吸引更多财富流向公益事业造福社会。此外,因没有专门的法规条款和行政文件,慈善公益组织的财务制度、募捐善款、救助项目等都缺乏相应的法规依据,这也使得民间慈善组织难以壮大,应通过建立完善慈善法、税收优惠制度等措施加以完善。
Charities in China enjoy monopoly,which becomes a typical bottleneck of China＇s charity system defect and inevitably causes charity to depend excessively on governments.As a result,charity is not an independent public welfare,not to mention to attract more wealth to benefit the society.Moreover,due to the lack of special jurisdiction clauses and administrative documents,no laws or regulation can be found to regulate financial system,donations and salvation of charities.Thus,civil charity organizations have difficulties in growing.We should perfect China＇s Charity Systems by establishing and perfecting the legislation of Charity Systems and tax system of preferences,and so on.
出处
《南京工程学院学报（社会科学版）》
2010年第4期6-9,共4页
Journal of Nanjing Institute of Technology：Social Science Edition
关键词
慈善事业
立法
立法完善
charity
legislation
legislation perfection
