基金项目：国家社科基金项目“我国自由职业者发展的政治学跟踪研究”(编号：09CZZ015);“理论粤军”重大招标项目“广东县域社会管理创新研究”(编号：LLYJ1309);华南理工大学中央高校基本业务费滚动项目“社会建设背景下社会质量评价研究”(编号：D214291W);广东省高校人文社科一般项目“基于社会质量的广东县域社会管理创新研究——以阳东县为样本”(编号：2013WYXM0028)

　　作者：张强，华南师范大学政治与行政学院教授，广州 510631;韩莹莹，华南理工大学公共管理学院副教授，广州510640

　　doi:10.3782/j.issn.1006-0863.2015.05.16

　　[摘要]基于中国慈善捐助报告(2007—2013)的数据分析发现：慈善捐赠绝对量持续增大、企业捐赠给力、受赠主体多元和微公益活跃，但同时呈现整体捐赠水平低、企业捐赠上升空间有限、公民捐赠疲软和境外捐赠下滑等突出问题;制约慈善捐赠的主要因素是经济发展水平低、贫困人口基数大，税收优惠法规政策体系不完善以及慈善捐赠意识淡薄;培养现代慈善意识、加强慈善组织建设、完善税收优惠法规体系以及促进经济发展、实现共同富裕是促进中国慈善捐赠发展的基本路径。

　　[关键词]慈善捐赠;微公益;慈善组织

　　[中图分类号]D631[文献标识码]A[文章编号]1006-0863(2015)05-0082-05
 

　　[参考文献]

　　[1]钟宏斌.企业慈善捐赠为何不够慷慨?[N].人民日报(海外版)，2006-10-20.

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　　[3]汪大海，南锐.中国慈善捐赠与经济增长关系——基于1997—2011的数据分析[J].中国市场，2012(46).

　　[4]常思亮.美国高校社会捐赠制度的路径依赖分析[J].教育与经济，2010(1).

　　[5]卫敏丽.多措并举,加强对慈善组织行为监管[EB/OL]. http://news.xinhuanet.com/politics/2012-09/20/c_113151235.htm.

Present Status and Future of Charitable Donation in China Analysis based on the Data of China Philanthropy Report(2007-2013)

Zhang Qiang   Han Yingying

　　[Abstract]The findings of this paper based on the data analysis of China Philanthropy Report(2007-2013) are as follows: the absolute quantity of charitable donation continues to increase, corporation donation goes well, recipient is becoming pluralistic and micro public welfare is active, but the overall level of charitable donation is low, corporate donation has limited increasing space, citizen donation is still weak, overseas donations fell; the main factors restricting China's charitable donation are the low level of economic development, large population of poverty, flaws of preferential tax policies and poor charitable consciousness; and the development paths of China's charitable donation include developing modern charitable consciousness, strengthening the construction of modern charity organizations, improve the tax preferential policy system, and promote the economic development and the realization of common prosperity.

　　[Keywords]charitable donation, micro-publicc welfare, charitable organizations

　　[Authors]Zhang Qiang is Professor at School of Politics and Administration, South China Normal University, Guangzhou 510631; Han Yingying is Associate Professor at School of Public Administration, South China University of Technology. Guangzhou 510640