试论我国慈善捐赠激励机制的构建

当前我国慈善事业处于起步阶段，建立一套完善的“慈善捐赠激励机制”是促使和保障慈善事业发展的前提。该机制可分为间接和直接两方面。间接方面需要建立多渠道的慈善捐赠筹资机制、健康有序的慈善捐赠运营机制、内外兼顾的慈善捐赠监督机制以及不同层次的慈善捐赠约束机制。直接方面要注重物质和精神两个方面的激励。

Construction of Encouraging Mechanism on Charity

Charity is on a preliminary stage in China at present time, so constructing a comprehensive ＂Encouraging mechanism on Charity ＂ becomes the premise for developing and facilitating it. This paper is intended to build a mechanism, which can be divided into two parts： one, indirect encouraging mechanism, is to establish a charity donating mechanism from various channels, to build a healthy and harmonious managing mechanism, to construct a supervising mechanism from inside and outside, to build a restricting mechanism at different levels; the other, direct encouraging mechanism, is to emphasize on the encouragements from both material and spiritual aspects.