摘要
慈善捐赠政策工具的有效使用是连接慈善目标与慈善结果的关键桥梁。采用内容分析法,对中央层面的慈善捐赠政策文本进行筛选、编码与分析,结果显示:受社会环境等多重因素影响,我国慈善捐赠政策呈现明显的阶段性特征;在基本政策工具维度上,慈善捐赠政策存在强制型工具偏多、混合型工具使用不均衡、自愿型工具短缺等特征;在慈善捐赠发展要素维度上,政策工具使用广泛,但不同领域、阶段应用程度不一。未来,政府应该优化政策工具结构,合理匹配政策工具,落实慈善捐赠管理,以完善慈善捐赠政策体系。
The effective use of policy tools of charitable donation is a key bridge between charitable goals and charitable outcomes.With adopting content analysis method to screen,code,and analyze charitable donation policy texts at the central level,the results show that:China’s charitable donation policy presents obvious stages affected by multiple factors such as social environment and so on;in terms of basic policy tools,charitable donation policies are characterized by more coercion tools,unbalanced use of hybrid tools,and shortage of voluntary tools;in terms of the development elements of charitable donation,policy tools are widely used,but the degree of application varies in different fields and stages.In the future,the government should optimize the structure of policy tools,reasonably match policy tools,and implement charitable donation management so as to improve the charitable donation policy system.
作者
刘蕾
史钰莹
LIU Lei;SHI Yuying
出处
《北京行政学院学报》
CSSCI
北大核心
2021年第6期30-39,共10页
Journal of Beijing administration institute
基金
国家社会科学基金项目(19CZZ001)。
关键词
慈善捐赠
政策变迁
政策工具
charitable donation
policy change
policy tool
