中美慈善业比较分析及对中国的启示  

Comparative Analysis of Charity between America and China and Its Enlightenment on Chinese Charity

作　　者：曹艳秋[1] 

机构地区：[1]辽宁大学经济学院,沈阳110036

出　　处：《西部论坛》2011年第6期66-71,共6页West Forum

摘　　要：美国慈善业发达的原因在于其完善的社会保障体制、独立的父母子女关系、运作规范高效的慈善机构、完善的慈善激励机制和法律以及较高的社会平等程度。而社会保障体制不健全、父母子女相互依赖关系导致的财富代际积累偏好、不规范和低效的慈善机构、不完善的慈善法律、缺失的慈善激励机制、较低的社会平等程度等,则是中国慈善业发展落后的原因。中国慈善业的发展不能急于求成,要从提供慈善业发展所需的各种条件入手,完善社会保障体制,改善传统家族文化,再树节俭和平等文化,建立民间慈善体系,完善慈善立法并制定激励慈善行为的税收政策,推动慈善业的发展。The reasons for the flourishing of American charity are perfected social security system, independent relationship between parents and children, high-efficient and standard charity organizations, complete philanthropy motivation mechanisms and law, and the high degree of social equality. However, Chinese imperfect social security system and mutual dependence relation between parents and children lead to the preference of wealth intergeneration accumulation, abnormal and low-efficient charity organizations, deficient charity incentive mechanism and lower social equality and so on, which are the reasons for China＇ s lagging charity development. China＇s charity development should not he in a hurry to succeed, should start with providing all kinds of requirements for charity development, perfect social security system, improve traditional family culture, recreate thrift and equal culture, establish civil charity system, complete charity legislation and make tax policy for encouraging charity behaviors to push forward charity development.

关 键 词：慈善业 社会保障体制 家族文化 父母子女关系 财富代际积累 慈善机构 慈善激励机制 社会平等程度 民间慈善体系 慈善立法 

分 类 号：D632.9[政治法律—政治学] D771.2[政治法律—中外政治制度]