我国企业慈善捐赠的障碍及政策选择

我国慈善事业的发展还处在初级阶段,企业慈善捐赠的积极性不是很高,企业慈善捐赠的水平仍然很低。企业慈善捐赠面临诸多障碍:索捐、迫捐、诈捐现象时有发生;政府在慈善捐赠中的角色定位不清;企业在享受税收优惠等激励方面限制太多;民间慈善组织的发展受到束缚。因此,转变慈善捐赠观念,完善有关慈善捐赠的法律法规,是我国慈善事业发展的当务之急。

Analysis of Barriers to the Corporate Giving and Policy Options in China

The development of charitable causes in China is still in the primary stage.As the enthusiasm of the corporate giving is not high,the level of the corporate giving is still very low.There are many barriers for the corporate giving.These barriers include the deficiency of the charity culture,the unclear orientation of government in the development of charitable causes,too many limitations for the tax preference,the restriction for the folk charitable organization’s development.So it is urgent for the development of the Chinese charitable causes to transform the charitable concept and perfect the laws and regulations related to the corporate giving.