当代慈善事业与社会保障制度建设中的人力资源问题研究

党的十七大报告提出,到2020年建立人人有保证的社会保障体系。完善社会慈善制度体系,让慈善成为一项进行社会再次分配的合理事业。述说我国慈善发展事业的历史,介绍外国同类的事业的实践和成功的经验。分析当前我国慈善与社会保障事业发展中存在的问题及产生的原因,为推进我国慈善与社会保障事业人力资源机制构建的提供路径选择：完善的法律体系为当代慈善事业和社会保障制度人力资源构建提供坚实的法律保障;建立健全农村社会保障体系,促进城乡社会保障制度一体化;不断深化人事制度改革,规范人事管理体制机制;改革慈善事业发展的制度环境,增强慈善组织的自治性和自主性;大力引进与培养专业化从业人才,为我国慈善事业以及社会保障的发展注入新鲜血液;弘扬慈善文化传统传统,建构一种适应社会转型要求的古今贯通、中西汇聚、博爱宽厚的现代慈善价值观。     

政府在慈善资金运作中的角色定位

自从我国实行改革开放,在政府的大力扶持下,慈善事业发展地很快。慈善事业在现在的社会中发挥着社会保障、缓解矛盾的作用,发展慈善事业有利于建设和谐社会,改善人民的生活。但是,在我国发展慈善事业的过程中也遇到了很多问题,这些问题极大地制约了慈善事业的发展。本文从资金运作的角度,探究政府在慈善资金中的角色定位。     

构建和谐社会,倡导慈善文化

慈善是指个人或某个特定的团体出于自身慈爱或善意的想法,通过捐赠或服务的形式,自愿地向社会中的弱势群体提供无偿的物质上或精神上的援助行为.慈善事业是移富济贫的事业,在推动社会公正和公平的实现方面起着十分重要的作用.在中国构建和谐社会的背景下,慈善文化与和谐文化相得益彰.大力促进慈善文化和慈善事业的发展,对于我们实现科学社会主义的最高目标--人的全面发展,具有重要意义.     

创慈善青岛 建和谐社会 青岛市慈善总会召开第二届会员大会 张旭升当选新一任会长

11月19日,青岛市慈善总会第二届会员大会在黄海饭店会议中心召开。这次会议认真贯彻落实党中央、国务院关于发展慈善事业的重大决策,总结市慈善总会七年的工作,提出青岛慈善事业今后五年发展的目标任务,选举产生青岛市慈善总会新一届领导班子,动员全社会深入开展创慈善青岛,建和谐社会活动。     

关于对增强公民慈善意识的思考

公民淡薄的慈善意识、传统落后的财富观念和欠缺的慈善教育理念制约我国慈善事业的发展。只有形成良好的慈善人文氛围、完善的慈善激励机制、组织的公信度,才能更好发展慈善事业。     

试论税收促进慈善发展的二律背反现象

我国税收优惠政策对慈善的发展一直起着鼓励和扶持的作用,然而在这几年的慈善事业中,税收的作用不尽如人意,甚至受到诟病,呈现出明显的二律背反现象。即我国税收鼓励和促进慈善基金会和慈善事业的发展,在实践中税收抑制和阻碍慈善基金会和慈善事业的发展。本文通过论述慈善税收优惠政策二律背反产生的现象,分析这种现象产生的原因,并提出当前慈善税收优惠政策的思考和建议。     

我国慈善事业发展态势及其法律体系建构研究

近些年来,我国慈善事业发展态势良好,但也存在一些不和谐因素。分析其中原因。除了传统低层面的慈善意识影响以外,慈善法律制度体系的缺失恐是主要原因。具体表现在我国慈善事业中专门的慈善组织法律规范、慈善行为法律激励机制、慈善活动法律监管制度和可操作的法律规定的缺乏。为促进慈善事业的发展,可采用集中立法模式,建立以《慈善法》为基础的慈善事业法律体系。具体就是要进一步制定和完善关于慈善组织设立、慈善行为实施、慈善信用法律保障、慈善活动国家激励、慈善行为责任担当等内容的法律体系。     

我国大学生慈善理念成因及对策——以南京师范大学本科生为例

近年来,我国经济建设取得较大成就,但与西方发达国家相比,我国慈善事业发展相对缓慢。过去发展慈善事业仅仅依靠政府的力量,这是不够的,还需要用更深层次的思想即慈善理念去指导慈善事业的发展。大学生是民间慈善力量的重要组成部分,是未来社会参与慈善事业的主力军,而且大学阶段是个体慈善理念发展的关键时期,其慈善理念的发展一定程度上反映了整个社会慈善理念的发展趋势,对培育社会慈善理念的研究具有借鉴意义。因此,为了引导大学生用正确的慈善理念提升自己的价值观,结合问卷调查,总结了当代大学生慈善理念的特性及其原因,并以学校层面为主探讨了慈善理念的培育途径。     

我国慈善组织发展的问题与对策

慈善组织是慈善事业的有效载体,慈善事业的发展需要有专门的社会组织机构去推动。我国的慈善组织尚处于初创和复苏阶段,在发展中还存在着专项法规和政策不健全,自身管理体制不健全,对慈善组织认识缺失等问题。为此党和政府要抓紧完善我国慈善立法结构;全社会需要重视和支持公益慈善事业,慈善组织要建立公开、透明的信息披露制度,加强队伍建设和管理创新。     

我国慈善组织财务管理探讨

近年来我国慈善组织已逐步成为我国社会建设和社会管理的重要力量,慈善事业的发展取得了令人欣慰的成绩。但同时我们也看到我国慈善组织的发展与西方国家的差距仍然很大,我国的慈善事业尚处于起步阶段,慈善组织存在着一些严峻的发展困境,通过对我国慈善组织财务管理的初步探讨,力图探索出慈善组织加强财务管理,实施有效的控制、增加资金募集来源,实现财务目标,希望对慈善组织财务管理系统化、理论化研究起到抛砖引玉的作用。     

Retail Philanthropy: Firm Size,Industry, and Business Cycle

This article investigates the effects of firm size, profitability, industry affiliation, and the business cycle on retailer philanthropy. The importance of industry and firm effects on giving was analyzed with regression models using industry-fixed effects as well as firm strategy variables. The analysis included instrumental variables methodology to account for simultaneity in the charitable giving–profits relationship. Data were gathered from the IRS Corporate Statistics of Income Sourcebook, data that provide firm size class measures covering the entire firm size distribution ranging from small retailers up to large multi-national retail firms. Retailer philanthropy was measured as the ratio of charitable contributions to total receipts. Important findings include a cubic relationship between retailer philanthropy and firm size; industry effects stronger than those observed for retail profit; and the absence of business cycle effects. The empirical research relating retail charitable giving to firm attributes including firm size and advertising, industry and business cycle factors are unique in the business ethics literature. Prior studies regarding the importance of industry on charitable giving utilized data across broad sectors of the economy. Firms from different sectors could be expected to differ in philanthropic approach due to differences in public contact as well as differences in public relations exposure. The strong industry effects reported for this sample of exclusively retail firms, with similar public contact, provide strong evidence for the importance of industry in determining firms’ charitable strategies.     

Resonance tropes in corporate philanthropy discourse

This paper explores corporate charitable giving disclosures in order to question the extent to which corporations can claim that their philanthropy activities are charitable at all. Exploration of these issues is carried out by means of a tropological analysis that focuses on the different linguistic tropes within the philanthropy disclosures of 52 companies, namely metaphor and synecdoche. The results reveal a number of complex and contradictory things. Primarily, the master metaphor of 'altruism' projected by the corporate disclosures is ideologically at odds with the more business case-oriented discourse that shapes the disclosures. This contradiction is put into starker contrast by the existence of a root metaphor, whereby the recipients of corporate philanthropy are presented as the 'deserving poor'. Synecdochal devices are present within the corporate disclosures, whereby employee initiatives that are independent of corporate strategies are used to confer attributes onto the disclosures that bolster the master metaphor of 'altruism'. As such, corporate philanthropy is presented by the paper as a structurally incoherent discourse and yet one that has implications for both extracting greater value from various societal groups and in defining, on behalf of civil society, what is a worthy cause.     

Motives for Corporate Philanthropy in El Salvador: Altruism and Political Legitimacy

This paper discusses how Salvadoran companies practice corporate philanthropy in El Salvador, and what might motivate it. First, I briefly discuss three principal theories of corporate philanthropy, and explore some current trends in international corporate philanthropy to highlight some of the motives Salvadoran companies may have to participate in charitable activities. Then, I discuss the history of the Salvadoran private sector to help us understand philanthropic activity today. Next, I suggest that philanthropic acts by Salvadoran firms are driven by altruistic and politically strategic motives, and reflect individualistic and paternalistic attitudes. In the discussion, I include examples of Salvadoran corporate philanthropy as it is practiced today, based on recent field research in El Salvador.     

Donate Money,but Whose? An Empirical Study of Ultimate Control Rights,Agency Problems,and Corporate Philanthropy in China

Using empirical evidence gathered from Chinese listed companies, this article explores the relationship between micro-governance mechanisms and corporate philanthropy from a corporate governance perspective. In China’s emerging market, ultimate controlling shareholders of state-owned enterprises (SOEs) are reluctant to donate their assets or resources to charitable organizations; in private enterprises (PEs) marked by more deviation in voting and cash flow rights, such donations tend to be more likely. However, the ultimate controllers in PEs refuse to donate assets or resources they control or own, which implies that corporate philanthropy by PEs comes at the cost of others, through assets or resources owned by minority shareholders. Even after devastating natural disasters such as the 2008 Wenchuan Earthquake, the controlling shareholders continue to express reluctance to donate any assets they control. Despite widespread evidence that corporate philanthropy boosts corporate growth and profitability, these ultimate controllers indicate no intention to donate their own money as a means to improve corporate performance.     

The strategic use of corporate philanthropy: building societies and demutualisation defences

This paper examines the strategic use of corporate philanthropy in the 1990s by UK building societies faced with an intensification of societal pressure to change legal form from mutual to corporate status. While the economic case for mutuality has been made elsewhere, this paper examines the observation that community relationships were thought by management to be capable of assisting in the strategic positioning of mutual societies with regard to their legal form. By increasing charitable giving to respond to the level of societal scrutiny and discussion on the issue of mutuality, this paper argues that charitable giving, as one proxy for community involvement, was used as a strategic tool to deflect calls for demutualisation, thereby preserving the existing mutual status of building societies.     

Corporate Philanthropy in the U.K. 1985–2000 Some Empirical Findings

This paper briefly reviews the theories that seek to explain the phenomenon of corporate charitable donations and then provides a review of the empirical issues that have arisen in previous studies in this area. The findings of an analysis of charitable donations data from the entire U.K. FTSE index for the years 1985–2000 are then reported. These findings include the observation of a time-related increase in charitable donations, which is compared with an earlier study to give a 24 year history of charitable donations in the U.K. The findings note little responsiveness of the monetary value of charitable donations to the economic performance of firms. An international comparison over time against U.S. trends is also reported and shows how U.S. corporations have traditionally been more generous than U.K. firms, but that the trend in the U.S. is downwards. Membership of a U.K.-based "tithing" club (the PerCent Club) is shown to be associated with higher profit performance against non-members. Members' charitable contributions against profit are shown to be higher than the FTSE mean although short of the 0.5% target figure in "cash" terms. The paper concludes with a brief discussion of these findings in relation to the theoretical positions advanced for corporate philanthropy.     

The Ethics of Corporate Social Responsibility and Philanthropic Venturesl

Andrew Carnegie popularized the principles of charity and stewardship in 1899 when he published The Gospel of Wealth. At the time, Carnegie's ideas were the exception rather than the rule. He believed that businesses and wealthy individuals were the caretakers or stewards of their property holding it in trust for the benefit of society as a whole.One of the most visible ways a business can help a community is through corporate philanthropy. While the courts have ruled that charitable contributions fall within the legal and fiduciary powers of the corporation's policymakers, some critics have argued that corporate managers have no right to give away company money that does not belong to them and any income earned by the company should be either reinvested in the company or distributed to the stockholders.     

Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?

This study examines the relation between firms’ corporate philanthropic giving and their performance in three other social domains – employee relations, environmental issues, and product safety. Based on a sample of 384 U.S. companies and using data pooled from 1998 through 2000, we find that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers. Analyses of each separate area of social performance, however, indicate that the relation between giving and negative social performance (cited concerns) only holds for the environmental issues and product safety areas. We find no significant association between corporate philanthropy and employee relations concerns. In general, these findings suggest that corporate philanthropy may be more a tool of legitimization than a measure of corporate social responsibility.     

Listed peers' giving and corporate philanthropy: The motivations to imitate

The impact of industrial peers' donations on firms' charitable practices has been tested and verified in existing literatures. This paper further studies the motivations and scenarios of non-listed companies to imitate their listed counterparts in the same industry to formulate charitable policies. Deeply rooted in institutional isomorphism theory, uncertainty and professional networks are employed as philanthropic motives for unlisted companies to mimic their listed peers. Managerial decision mechanisms and network status perceptions enhance imitation by reinforcing decision uncertainty and network effect. Institutional environment heterogeneity can amplify or reduce the imitative stimulus of managers' decision mechanisms and status perceptions. Our empirical tests are based on a unique dataset of 14,873 unlisted firms and their corresponding listed counterparts in China from 2006–2016, and use Tobit regression methods. The results show a significantly positive association between listed peers' giving and non-listed firms' donation. The peer effects are intensified when non-listed firms' decentralized decision-making and higher managers' status identification are present. Furthermore, when the institutional environment changes from weak to strong, the impetus of decentralized decision-making and status identification will be weakened. These findings contribute to the corporate philanthropy literature and facilitate the development of effective corporate charity policies and government promotion of philanthropic responsibility.