从依附到合作：中国慈善组织与政府关系

现代慈善事业是一种有组织的社会化行为,其典型特征是捐助者与受助者分离,由慈善组织充当着捐助者与受助者之间的中介和桥梁。慈善组织的发育情况以及能否取得社会的普遍信任在很大程度上决定了一个国家慈善事业的发达程度。而慈善组织与政府的关系又影响着慈善组织的发展。基于此,有必要对慈善组织与政府关系的现状及未来走向进行深入的探讨。     

关于《慈善法》中信息公开规定的思考

慈善组织发展的根本在于社会公信力,然而近年来的慈善丑闻严重削弱了慈善组织的公信力。随着《慈善法》的出台,依法推进信息公开,提高慈善组织透明度,恢复慈善组织公信力,将成为推进我国慈善事业发展的重要工作。本文从加强政府监督、鼓励公众与媒体监督、推进行业自律机制和第三方评估机制的建设等方面提出了推进慈善组织信息公开的建议。     

中国慈善事业的发展瓶颈与对策

近年来，随着我国经济社会的快速发展，慈善事业日益受到社会各界的广泛关注，现已成为社会保障体系的重要补充和化解各类社会矛盾、维护社会公平正义的重要力量。但是，我国的慈善事业西方发达国家相比仍然有很大的差距。因此，必须高度重视慈善事业，大力弘扬和传播慈善文化，加快培育慈善组织．健全和完善促进慈善事业发展的政策法圮这是我国改善民生、构建和谐社会的一项重要选择。     

慈善医疗救助发展的现状、问题与对策

随着社会力量的逐渐壮大,慈善事业作为逐步兴起的一项社会事业在我国社会医疗救助中发挥着越来越重要的作用。文章从多个方面分析了慈善事业参与医疗救助的发展现状、路径以及面临的一些现实困境,并从政府、慈善组织的角度提出了慈善事业参与医疗救助的对策建议:慈善组织应当立足于"补充与补缺",加强自身建设与创新来提高公信力,弥补社会医疗救助制度的不足;建立与政府救助部门之间的协调、合作与监督机制。政府部门则应当为其创造一个良好的外部环境,引导慈善事业更多的参与医疗救助。     

慈善组织公信力重建的路径选择

公信力是慈善组织的生命线,频发的慈善负面事件使得慈善组织公信力处于危险境地,但同时也带来公信力重建的机遇。慈善组织公信力建设是现代福利国家的必然选择。慈善组织公信力重建路径具有多维性,重建过程中需要注重慈善组织自身建设、政府与慈善组织的关系建设、公益慈善法律法规体系建设和多元监督体系与第三方评估建设这四个方面。此外,透明度建设是慈善组织公信力重建的突破口,提升诚信度和慈善能力是慈善组织公信力重建的内在动力,第三方评估和监督机制是慈善组织公信力重建的外在动力。     

合作—收益分析框架下的现代慈善运行机制研究

与传统慈善相比,现代慈善在覆盖领域、参与主体、运行方式和功能定位上不断延伸拓展,呈现出一种基于私人自愿无偿捐赠或服务的公共产品合作供给外观。基于"社会人"理性的成本—收益分析,政府组织、慈善组织、捐赠者、受益者、公众媒体等利益相关主体以不同的角色和方式参与慈善合作。主体间的互动推动着慈善合作的不断演进,实现社会公共利益的最大化,其中政府组织对基本制度框架的供给,慈善组织对服务平台的搭建,公众媒体等对价值共识的凝聚是维系和促进现代慈善合作的关键因素。     

我国企业公益捐赠的税收优惠政策研究

公益捐赠是在政府和市场发挥作庸的基础上对资源进行再分配的一种形式,而通过一定比例的免税优惠制度鼓励公益捐赠行为,已成为国际通行惯例。近年来,我国的社会慈善公益事业发展较快,社会慈善大环境、公众的捐赠热情、慈善组织的建立完善等都呈现出加速发展的局面。特别是汶川地震后,财政部、国家税务总局联合下发《关于认真落实抗震救灾及灾后重建税收政策问题的通知》,     

构建公共财政与慈善组织间培育服务性合作新关系模式

政府与慈善组织间的支配性协作关系已不能适应现实需要,遏制了慈善组织的创造性和活力,应建立新的培育服务性管理制度。公共财政对慈善组织的"培育服务性"支持,是出于自身的法定责任,目标是强化慈善组织的优势。大量的政府资助是慈善组织健康发展的基础,政府应优化对慈善组织进行培育服务性支持的财政工具,找准财政支持慈善组织的主要领域。     

网络经济中政府与非营利组织关系模式的构建

网络经济时代的到来,使政府与非营利组织的关系呈现出三种模式:基于私人物品供给视角下的相互独立关系;基于公共物品供给视角下的合作伙伴关系;基于政府资助的公共服务供给视角下的相互监督关系。为实现上述三种关系模式,迫切需要政府与非营利组织进行变革。     

浅谈如何推动我国慈善事业发展的积极性

慈善事业作为一种社会再分配的实现形式,它的顺利推广有利于缩小社会贫富差距,早日实现社会主义和谐社会建设的宏伟目标。但是当前我国的慈善道路却面临着很多问题,想要推动我国慈善事业积极性的发展,必须从政府,企业,个人三管齐下,发挥政府的调控作用,激发企业与个人对从事慈善的热情。     

Web disclosure and the market for charitable contributions

Nonprofit organizations face intense competition in the market for charitable contributions. Increasingly, donation decisions are made online, and organizations have responded by implementing substantive Internet disclosure and reporting regimes. We posit here that the voluntary disclosure of financial and performance information inherent in these regimes provides additional relevant information to a broad array of market participants, and thus has a positive impact on the receipt of charitable contributions. We test our hypotheses on a random sample of 400 US nonprofit organizations by building on the well established economic model of giving (Weisbrod and Dominguez, 1986), in which donations serve as the proxy for demand. Our central research question is thus: Are donors willing to “pay” for Web disclosure? Results indicate a positive relationship between the level of charitable contributions and the amount of disclosure provided by an organization on its website; however, performance and annual report disclosure are more important than financial disclosure, and performance disclosure has the biggest impact in organizations that are less reliant on donations.     

促进慈善捐赠的企业所得税政策探析

本文基于企业慈善捐赠动机以及慈善捐赠企业所得税收优惠激励机理分析,针对企业所得税制度影响我国企业慈善捐赠规模和倾向的问题,提出扩大享受税前扣除的捐赠范围、适当扩展结转年度限制、试行差异扣除比例、扩大享受税前扣除资格的慈善组织范围等促进我国企业慈善捐赠的所得税税收优惠政策。     

城乡居民个人慈善捐赠行为差异实证研究——以辽宁省为例

借助CATI随机调查辽宁省14市及所辖农村中811名居民,采用独立样本T检验、单因素方差分析来研究人口统计学因素对个人日常捐赠行为和特殊捐赠行为的影响。研究发现：文化程度、职业、收入和政治面貌等因素对城乡居民的日常捐赠行为和特殊捐赠行为均有显著影响;性别、年龄和婚姻状况等因素对城市居民的特殊捐赠行为有显著影响,且不同年龄城市居民间的日常捐赠行为差异显著。最后,提出促进居民慈善捐赠的建议。     

Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday

This study provides evidence on the nature and extent of downward accountability rendered by key government agencies and non-governmental organizations (NGOs) to victims during the extended period of recovery from Australia's 2009 ‘Black Saturday’ bushfires disaster. It also provides a critical assessment of the interplay between downward, upward (or hierarchical) and internal (or identity) accountability. It questions whether the concept of ‘downward accountability’ loses meaning when applied to the published special-purpose disaster recovery reports of the organizations leading the recovery effort. Document analysis is undertaken on the traits of downward accountability displayed in the text and images published in the disaster recovery reports of the controlling government authority, a government/NGO partnership coordinating the appeals fund and three separate participating Christian-denominated NGOs. These report traits include readability by, closeness to and empowerment of beneficiaries. Subsequent interviews with senior financial and communications executives of these organizations shed light on the motivation for the preparation of the recovery reports. The findings have implications concerning the problematization of downward accountability. The appearance of downward accountability traits in these reports appears to be an artifact of the motivation for upward and internal accountability. Moreover, downward accountability through the mode of charitable deeds-based recovery actions seems to be devoid of principal–agent expectations. For these reasons, in the context of a natural disaster, downward accountability does not sit well, conceptually, in a stakeholder-oriented accountability typology framework.     

论公司慈善捐赠中董事的忠实与勤勉义务

妥当定位公司慈善捐赠中董事的行为规则,是解决公司慈善捐赠活动中各种利益冲突的关键.客观上公司慈善捐赠会增进社会公共利益,但董事决策公司慈善捐赠的行为目标却应该与董事在公司治理中的职责相一致,即促进公司利益最大化.公司慈善捐赠中董事需对公司承担忠实义务和勤勉义务,以公司利益为自己的行为准则,竭力通过捐赠促进公司长期与短期利益的最大化.     

Charitable inclination and the chief executive officer's pay package

Using chief executive officers’ (CEOs’) lifetime nonemployment experience in prominent charitable organizations to create a proxy for CEO charitable inclination, I find that charitably inclined CEOs receive a significant pay premium. The pay premium sensitivity to CEO charitable inclination is particularly pronounced for male, external, and specialist CEOs who are employed at firms that are undiversified, larger, less debt reliant, poor performing, facing high product‐market competition, and that keep nonmanipulative financial statements and demonstrate high inclination to social responsibility in the area of diversity, employee relations, and internal governance. This research contributes to the broader debate on labor market pricing of CEO characteristics.     

我国第三部门与农村公共产品供给——以医疗卫生供给为研究视域

长期以来,由于我国在公共产品供给上实行＂二元制＂,我国的农村公共产品供给一直处于被边缘化的弱势地位。面对市场经济、多元治理的必然趋势,市场和政府在公共产品供给中的缺陷日益暴露,第三部门应运而生,发挥着重要的作用。但是我国第三部门在农村医疗卫生公共产品供给中面临诸多问题,因此要促进非政府组织对农村医疗卫生公共产品的供给,建立多主体供给体系;理顺非政府组织与政府的关系,承接部分农村管理职能;加强非政府组织自身建设,健全内部管理机制。     

Charity Accounting Rules and Annual Reports in Hong Kong: A Note

The perceived professionalism of charities is diminished when there is a great diversity in financial reporting practices. In addition, there may be additional regulatory pressure if present reporting practices continue. The purpose of this research was to gather information about the financial reporting practices for charitable organizations in Hong Kong. A brief review of international accounting practices for charities is also provided.     

A Private-Sector Perspective

The Public-Private Partnership model is best placed as a means for delivering public infrastructure for government. However, the private sector needs to consider some issues if it is to encourage governments to use this model effectively. Specifically, for the public-private partnership model to be sustained and accepted by governments, the private sector needs to explain its benefits in a way that wins the trust of the community.     

NONPROFIT EMPLOYEES' MACHIAVELLIAN PROPENSITIES

Nonprofit organizations are held to high ethical standards due to their charitable missions serving the common good. Incidents of fiscal mismanagement within the nonprofit sector make it relevant to assay the ethical principles of employees. This study examines the level of Machiavellian propensities of US nonprofit employees. Results indicate Machiavellian propensities do exist in certain nonprofit employees and these employees agree with questionable behavior. Policy makers and oversight agencies may find these results useful in developing corporate governance and accountability measures for nonprofit organizations. Furthermore, board of director members may use these results to monitor employee actions and address management training.