發(fā)布時(shí)間：2019-06-04 13:01

【摘要】：根據(jù)有關(guān)數(shù)據(jù)的顯示,我國的收入差距依然很大,社會(huì)的不公平因素林林總總,致使社會(huì)的不和諧現(xiàn)象時(shí)有發(fā)生。要改變現(xiàn)在不公平的收入分配、貧富差距拉大的現(xiàn)狀,我們有三次分配來發(fā)揮作用。首次分配是在市場競爭機(jī)制的指引下進(jìn)行的；第二次分配是由政府引導(dǎo),通過稅收、社會(huì)保障統(tǒng)籌等方式來進(jìn)行分配；第三次分配是靠人的道義力量,通過企業(yè)和個(gè)人自覺捐贈(zèng)為導(dǎo)向進(jìn)行分配。慈善,作為一個(gè)新的時(shí)尚的詞語,對(duì)于廣大的平民百姓是陌生的。捐贈(zèng)是社會(huì)財(cái)富的轉(zhuǎn)移,是強(qiáng)者在物質(zhì)和精神層次上給予弱者的幫助,緩解弱勢群體的困境。更深層次上是消除不同群體之間的隔閡,使有些人的仇富心理和另一些人的厭貧情結(jié)有所消除,促進(jìn)社會(huì)的大團(tuán)結(jié)、大和諧。從一定意義上來說,近幾年中國自然災(zāi)害的發(fā)生尤為頻繁,這也就慢慢地喚醒了民眾的仁慈情懷,在國難當(dāng)頭之時(shí),社會(huì)各界、許多知名企業(yè)、知名人士、國際組織等等都對(duì)災(zāi)區(qū)積極高調(diào)的實(shí)施捐贈(zèng),慈善捐贈(zèng)漸漸進(jìn)入公眾的視野,成為了社會(huì)的熱點(diǎn)。慈善捐贈(zèng)作為一種依靠個(gè)人道德的力量進(jìn)行的捐贈(zèng),完全是靠人們的自覺自愿,并沒有什么強(qiáng)制措施,這就與社會(huì)責(zé)任緊密相聯(lián)。我國當(dāng)前的階層理念就是使一部分人先發(fā)展起來,然后再有他們帶動(dòng)另一部分人發(fā)展起來,也就是在這種大的背景下,中國居民收入不斷分化,貧富差距逐漸擴(kuò)大。這讓慈善事業(yè)以一種特殊的姿態(tài)登上歷史的舞臺(tái)：慈善是以道德的力量為基礎(chǔ)進(jìn)行的一次再分配,慈善事業(yè)對(duì)社會(huì)財(cái)富的重新分配有著關(guān)鍵的作用,在一定意義上對(duì)于弱勢群體的生存與發(fā)展開辟了新的天地。然而我國的慈善捐贈(zèng)現(xiàn)狀甚是堪憂,無論是從資金流入、資金管理還是資金流出都存在一定的問題,以致于其所發(fā)揮的調(diào)節(jié)收入分配的功能也就相應(yīng)的減弱。本文主要從兩個(gè)方面研究：一是從捐贈(zèng)者的角度來說的稅收優(yōu)惠政策；二是從慈善組織角度的管理機(jī)制。雖然是兩個(gè)不同的角度,但只有兩者共同的作用和完善才能使慈善事業(yè)發(fā)展的更好。本文具體分四部分來深入探討我國的慈善事業(yè)的發(fā)展：第一部分分析了慈善捐贈(zèng)對(duì)政府、企業(yè)、個(gè)人產(chǎn)生的效應(yīng)；第二部分指出了我國慈善事業(yè)的現(xiàn)狀；第三部分指明了現(xiàn)狀背后存在的問題；第四部分針對(duì)相關(guān)問題提出的解決方法。
[Abstract]:According to the relevant data, the income gap in China is still very large, and there are many unfair factors in society, resulting in social disharmony from time to time. To change the current unfair income distribution and the widening gap between the rich and the poor, we have three distribution to play a role. The first distribution is carried out under the guidance of the market competition mechanism, the second distribution is guided by the government, through taxation, social security and other means to carry out the distribution. The third distribution is based on the moral power of human beings, through the conscious donation of enterprises and individuals. Charity, as a new fashion word, is strange to the vast number of ordinary people. Donation is the transfer of social wealth, the help of the strong to the weak at the material and spiritual levels, and the relief of the plight of the vulnerable groups. At a deeper level, it is to eliminate the estrangement between different groups, to eliminate the hatred of some people against the rich and others, and to promote the great unity and harmony of society. In a sense, the occurrence of natural disasters in China has been particularly frequent in recent years, which has slowly awakened the benevolence of the people. At the time of the national disaster, many well-known enterprises and famous people from all walks of life, International organizations and so on are active and high-profile donations to the disaster areas, charitable donations have gradually entered the public vision, and become a hot spot in society. As a kind of donation which relies on the power of personal morality, charitable donation depends entirely on people's voluntary consciousness, and there are no coercive measures, which is closely related to social responsibility. The current concept of class in our country is to make some people develop first, and then they drive others to develop. That is to say, under this background, the income of Chinese residents is constantly divided and the gap between the rich and the poor is gradually widening. This puts philanthropy on the stage of history in a special manner: charity is a redistribution based on moral power, and philanthropy plays a key role in the redistribution of social wealth. In a sense, it has opened up a new world for the survival and development of vulnerable groups. However, the present situation of charitable donation in our country is very worrying, whether from the inflow of funds, capital management or capital outflow, there are some problems, so that its function of regulating income distribution is weakened accordingly. This paper mainly studies from two aspects: one is the tax preferential policy from the perspective of donors; the other is the management mechanism from the perspective of charitable organizations. Although it is two different angles, only the common role and perfection of the two can make the development of charity better. This paper is divided into four parts to discuss the development of philanthropy in our country: the first part analyzes the effect of charitable donation on the government, enterprises and individuals, the second part points out the present situation of philanthropy in our country. The third part points out the problems behind the present situation; the fourth part puts forward the solutions to the related problems.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;D632.9

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