期刊论文

Philanthropy： the Experience of the Hong Kong and Its Enlightenment

中文

贵州师范大学学报(社会科学版)

1001-733X

2013

6

84-88

10.16614/j.cnki.issn1001-733x.2013.06.022

国家社科基金重点项目“推进以改善民生为重点的社会体制改革研究”（07ASH011）阶段性成果；

本校为其他机构

慈善事业是构建社会主义和谐社会的重要一环。在这方面,香港的实践经验给我们提供了诸多有益的启示:一是香港有良好的慈善文化氛围;二是香港有清晰的慈善责任边界;三是香港有合理的慈善税收政策;四是香港的慈善组织有很好的运作能力;五是香港民众有良好的慈善意识。要推动内陆慈善事业的发展,借鉴香港的经验势在必行:一是要正确界定政府与民间的慈善责任边界;二是要科学设计旨在激励公民慈善动机的税收政策;三是提高慈善组织的运营管理水平;四是要积极培育公民的慈善意识。

Philanthropy is a significant part of constructing a harmonious socialist society. In the aspect of philanthropy, the prac- tical experience of Hong Kong provides us much useful enlightenment. Firstly, Hong Kong owns good cultural atmosphere of phi- lanthropy. Secondly, Hong Kong has a clear edge of philanthropic responsibility. Thirdly, Hong Kong owns reasonable philan- thropic tax policies. Fourthly, philanthropic organization of Hong Kong has great operation capability. Lastly, Hong Kong resi- dents have good philanthropic consciousness. Therefore, it is imperative to improve the developmen...