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机构地区:[1]江西,南昌330013 [2]安徽,合肥230026
出 处:《企业经济》2012年第9期63-67,共5页Enterprise Economy
基 金:2010年国家社科基金项目“中国慈善事业法律体系建构研究”(批准号:10CFX065)
摘 要:近年来我国慈善活动发展迅速,但慈善资金总额一直难以满足救助需求。与此同时,慈善组织又存在短时间内暂未启用节余资金的现状。如何将此类节余的慈善资金加以有效利用,实现慈善资金的保值增值,这既成为慈善活动开展中值得重视的问题,也为慈善资金的信托运营提供了必要条件。而慈善资金信托运营的商事属性与慈善资金公益目的的"保本"需求,对慈善资金信托运营的"零"风险提出了特殊的要求,具有不同于一般公益信托和商事信托的特点。为保障我国慈善资金的有效运用,可考虑建立慈善资金信托运营制度,以良好的慈善资金信托运营风险控制手段,促进我国慈善事业的迅速发展。In recent years, China's charitable activities have been developed rapidly, but the total amount of charitable funds has been difficult to meet the relief needs; at the same time, the current situation is that savings have not been started up in charitable organizations during a short time. How to balance such an effective use of charitable funds to achieve increasing the value of charitable funds has become a problem worthy of attention in charitable activities, and also a necessity for trust operations of charitable funds. By using the method of trust operations, the need of capital preservation of charitable trust funds for commercial properties and commonweal purposes brings forward a special request for zero risk of the trust operations of charitable funds, which is quite different from general charitable and commercial trusts. In order to ensure the full use of our charitable funds, we may consider the establishment of the operating system of charitable trust funds to promote the rapid development of Chinese charity with proper measures for charitable trust fund operational risk control.
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