国际视角下的个人捐赠研究  

The Synthetic Analysis on the Functions of individual Donation

作　　者：谢永超[1] 杨忠直[1] 

机构地区：[1]天津大学管理学院

出　　处：《东南亚纵横》2009年第5期95-98,共4页Crossroads：Southeast Asian Studies

摘　　要：“个人捐赠”也称“私人捐赠”，是指个人对慈善事业的直接或间接的捐赠，是一种由个人意志决定的、自愿捐赠自己的劳动和资产的过程和结果。 个人捐赠是慈善事业的重要组成部分。在西方发达国家，个人捐赠是构成慈善捐赠的主要来源，如美国个人捐赠部分占所有慈善捐赠额的60％以上。There is deep-seated individual purpose and social function of individual donation. This article analyzes the function of individual donation in terms of individuals and the society. In terms of individuals, individual donation is not only derived from personal moral emotions, but also the result of consideration for personal interest： to increase individual value and protection. In terms of the society, individual donation is not only the embodiment of moral behavior of social citizen, but also the objective demand of social stability and development： to decrease social risk and increase social efficiency.

关 键 词：个人捐赠 国际视角 西方发达国家 慈善事业 慈善捐赠 个人意志 

分 类 号：C913.7[经济管理] F812.42[社会学]