香港慈善组织发展现状及经验借鉴  

Hong Kong Foundations: Development, Status and Experience

作　　者：宋胜菊[1] 胡波[1] 宫严慧[1] 

机构地区：[1]中华女子学院

出　　处：《中华女子学院学报》2015年第5期115-120,共6页Journal of China Women＇s University

基　　金：财政部项目"经济转型期中国非营利组织内部治理问题研究"阶段性成果;项目编号:110031102

摘　　要：香港慈善组织有较长的发展时间,比较发达,具有鲜明特色。香港慈善组织所处的经济、法律环境和社会文化印有深刻的西方烙印。内地基金会正处于快速发展时期,借鉴香港基金会发展和管理的有效经验,可以形成适合内地制度环境的基金会发展路径。Hong Kong enjoys a long history of charity development. Accordingly, it has formed many well-developed, financially independent and innovative charitable organizations. There are significant differences in terms of development and management between foundations in Hong Kong and the mainland. The economics, legal environment and social culture in the former carry deep Western imprints. In addition, the foundations in the mainland are in the stage of rapid development and it is possible to form their own development path by learning from Hong Kong’s experiences in charity development and management.

关 键 词：基金会 慈善组织 经验借鉴 

分 类 号：F233[经济管理—会计学]