我国公益信托发展受阻的法律分析

《中华人民共和国信托法》颁布至今已经5年,但其大力提倡的公益信托的发展却不尽人意,远不能满足社会对公益事业的要求,这归因于相关法律制度设计的缺陷和配套措施的缺失,今后,应尽快完善法律制度,加强监管力度,使公益信托在我国得以迅速发展。     

Strategic Positioning And Organizational Adaptation In Social Enterprise Subsidiaries Of Voluntary Organizations

Abstract

This article examines a new organizational form, the community interest company (CIC), as a means for voluntary and charitable organizations to embark on formalized social enterprise activities in the UK. A combination of social, economic, legal and strategic positioning factors has influenced charities to set up CICs as social enterprise subsidiaries to complement their public service work. CICs with charitable origins have relatively weak strategic positions, which are distinct from those of their parent charities. This difference creates tensions in the relationship between the CICs and their parent charities, which have implications for the management of third sector social enterprises.     

前因变量、慈善行为与组织绩效研究

随着人们的社会发展观和价值观的逐渐成熟,要求企业承担社会责任的呼声越来越高。作为承担社会责任的一种有效方式,企业慈善捐赠行为在全球范围内迅速发展,不仅捐赠领域越来越广泛、捐赠资源日趋多样,而且更注重捐赠的效果。与迅速增长的慈善实践相比,相关慈善理论略显薄弱,大多研究仅描述了慈善行为本身,鲜有关于慈善产生动因、行为特征、组织绩效的详细解读,因而使理论工作者难以廓清慈善行为的全貌。本文通过理论演绎,阐释了前因变量、慈善行为和组织绩效三者之间的关系,并以此为基础提出相关研究假设,构建了＂前因变量—慈善行为—组织绩效＂这一概念模型,该模型论述了影响慈善捐赠行为的关键因素,揭示了慈善捐赠行为对企业组织绩效的作用机制,未来的研究可以通过实证数据进一步检验和修正理论分析框架,以为我国企业参与慈善活动提供借鉴。     

A Synthesis Model of the General Health Care System

A synthesis model of the general health care system is developed based on literature from a variety of disciplines. The synthesis model is then used to create a theoretical framework of fundamental laws and derivative propositions. The integrated synthesis model and the theoretical framework should provide opportunities for future research. For the practitioner, they provide a macro-oriented understanding of the general health care system and the activities that are crucial within the system. Several practical examples that are based on interviews and case studies with health care providers are used to explain the elements in the synthesis model.     

Varieties of CSR: Institutions and Socially Responsible Behaviour

A central concern within contemporary socio-economics has been on the relationship between national institutional configurations and societal outcomes. In this paper, we assess the relationship between legal origin and a range of correlated indicators of social responsibility, focusing on socially responsible investing and voluntary charitable giving. We found that in Common Law contexts, lower levels of social responsibility than in Civil Law contexts, other than in the area of charitable giving, where the converse was the case. We explore the reasons for this distinction, and for the different patterns encountered in post-socialist Central and Eastern Europe. Based on the findings, we identify directions for future research.     

国内慈善捐赠税收政策完善问题研究

税收政策是各国激励慈善捐赠的重要手段。我国实施的税收激励政策包括针对慈善组织和针对捐赠人两类,目前存在享受税收优惠的慈善组织范围小、税种缺陷缺失以及纳税人税收抵扣手续烦琐等问题,针对这些问题,可以分别从扩大慈善组织受惠范围、开征遗产税与赠与税、完善相关税种以及简化税收抵扣程序等方面进行健全,促进慈善捐赠的发展。