数字时代慈善捐赠票据电子化运行的优化  

Coordination and Linkage:Optimization of Donation E-Receipts'Operation in Digital Philanthropy

作　　者：谢琼 谷玉莹[1] 席东杰 XIE Qiong;GU Yuying;XI Dongjie

机构地区：[1]北京师范大学社会学院 [2]北京师范大学民生保障研究中心 [3]中央民族大学民族学与社会学学院

出　　处：《社会治理》2025年第2期85-94,共10页Social Governance Review

基　　金：国家社会科学基金“公益慈善助力共同富裕的理论与实践研究”(编号:23STA024);北京师范大学领军人才培育项目“中国特色的慈善理论与知识体系建构研究”(编号:1233200011)阶段性成果。

摘　　要：数字慈善是未来我国慈善发展的主要趋势,而目前慈善领域数字化程度既落后于社会发展要求又难以满足慈善实践需要,一定程度上减弱了慈善促进共同富裕作用的发挥。捐赠票据电子化作为数字慈善发展的基础设施,其建设进程慢、捐赠者体验度不高主要是受制于建设程序指引不清、平台接口不统一、建设成本较高、慈善组织数字化能力弱等现实困境,而更深层次原因则在于建设过程中参与主体间缺少协调联动机制。加快推进捐赠票据电子化,夯实数字时代慈善事业发展基础,既要强调各参与主体的能力建设,更须加强政府各部门、慈善行业组织和平台、慈善组织以及公众等参与主体间的协调联动。Digital philanthropy is an essential direction for the future development of philanthropy in China.In contrast,the current degree of digitalization in the field of philanthropy lags behind both the requirements of social development and the needs of charitable practice,which to a certain extent weakens the role of philanthropy in promoting common prosperity.As the infrastructure for the development of internet philanthropy,the slow construction process and low donor experience are due to unclear guidelines for the construction process,non-uniform platform interfaces,high construction costs,and weak digital capacity of charitable organizations.At the same time,the deeper reason lies in the need for a coordination mechanism among the various participators involved in the construction process.To accelerate the promotion of electronic donation receipts and to consolidate the foundation for the development of philanthropy in the digital era,it is not only necessary to emphasize the capacity building of each participator but also to strengthen the coordination and linkage among the participators,such as government departments,charitable industry organizations and platforms,charitable organizations and the public.

关 键 词：数字慈善 慈善捐赠 电子票据 

分 类 号：D632.9[政治法律—政治学]