论社会捐赠的制度激励与保护——5·12汶川地震社会捐赠引发的思考

5·12汶川大地震的社会捐赠,因其捐赠主体范围广、捐赠额度大,受到社会各界的空前关注,也对我国现行社会捐赠制度设计进行了整体透视.在慈善事业相关立法、慈善组织管理体制、税收政策等诸多制度性缺陷充分显现的同时,慈善组织的公信力也面临着严峻考验.本文从完善社会捐赠相关立法、改变政府在慈善事业中的主导地位、建立慈善组织的评价、监督与信息披露机制,以及规范社会捐赠的税收政策等方面,提出了激励与保护社会捐赠,促进我国慈善事业健康发展的政策建议.

On the Institutional Incentives and Protection of Social Charitable Giving--the Thoughts About 5.12 Wenchuan Earthquake's Charitable Giving

As the scope of donor was so wide,and the amount is so large that the social charitable giving of 5.12 Wenchuan earthquake has been unprecedented concerned,and the whole system related to charitable giving has been completely scrutinized.While many institutional deficits have been uncovered,such as legislation problem of philanthropy,defective management mechanism of charitable organization,and unreasonable tax preference policies etc.,the public trustiness of charitable organization faced serious challenge...