Research On Improving The Administration Of Public Donations

As an important component of the social security system, philanthropy plays an increasingly important role in raising social resources, providing material assistance, making up for a deficiency in social security system, easing the contradictions from all Stratum, and promoting the coordinated development of the social economy. The sound development of philanthropy is closely related with not only the strong support of the government, but also the normative regulation of government. As we know, the capital is the foundation for an organization to survive and develop. The operation and management of donation is the most important work in charitable organizations. Whether the operation of donation is reasonable and effective or not directly affects the credibility and influence of charitable organization as well as the development of charitable organization. Government is the only legal authority for the supervision and management of charitable organizations. The government's executive, legislative and judiciary developments have an important influence on the survival and development of the charitable organizations. The unique coercive power of government is the security for effective supervision and management. Experience of all countries shows that the government plays a vital role and assumes an important responsibility in the management of donation. The complete and sound legislations of government as well as reasonable and effective policies will gave an enormous impetus to the reasonable operation of the donation and the healthy development of philanthropy.Based on national conditions, at home and abroad to explore the experience of the donations operators in China and the Government of donations management. An effective way for China's booming Philanthropy has a very important theoretical and practical significance. Through donations from the Japanese government for the effective management of the experience of raising donations , the use of donations, charitable donations of preserving and increasing the value-added and integrated focus on several aspects of supervision. To establishment of a perfect legal framework, reform the management system, adjust the tax system and create accountability mechanisms to enable the rationalization of the donations operators in China with the practicality and feasibility. In this paper, a lot of reading the original Japanese data, based on a true and vivid grasp of the Japanese government to effectively manage the operation of the donations case, by drawing on the Japanese government management experience, and we try to sum up a few points can refer to the Chinese Government's reform proposals. Of course, Japan's experience, we can not copy, we must conjunction with the specific situation of China national conditions specific analysis, flexibility use the Japan's experience.The whole thesis comprises three parts:The first part introduces the theory of donations management and analysis of the Government's role in donations management. At the begin of thesis introduced the meaning of charitable organizations, and then combined with my understanding raises the concept of donations management, analysis on the basis of the contents of the donations management: the collection, use, maintenance, appreciation and supervision of donations. Finally, based on the concept of government management clearly, Necessity and significance of the government effective management the donation.The second part main analysis of the Government in donation management problems and the existence of the cause of the problem. At the begin of this part, we brief introduction the development of philanthropy in recent year. And then from four aspects of the collection, use, maintenance, appreciation and supervision of donations to introduce the management of our government donation of present situation. Under the current management of our charitable status of the Government, and further analysis of the Government donation management inadequacies. The following four aspects: government functions too strong, charitable institution's official nature is obvious; imperfect of charity low impact the government management donation, the lack of consciousness and culture of charitable of citizens have low power to management charitable donations to enable the management of a lack of intrinsic motivation. the lack of taxation policies support make donation management so that development lags behind. Since the lack of understanding, it is necessary to know the reasons for the inadequacies of the host, in this part of the last, the author from the political, economic, social and cultural aspects in depth analysis of the Government with regard to donation management problems.The third chapter is the essence of this dissertation. how to use the Japanese government's experience to improve the reform of our government's management of charity funds is the main point of this chapter. first, we took the famous charity organization - the red feather for an instance , which is managed by Japanese government, to introduce the experience of the Japanese government's management of charity donation. this includes five parts: (1)assure the status of the charity organization's qualification of conventional person to guarantee their rights to manage the funds. (2)reinforce the legislation to ensure all the phases of running the fund were protected by the law system. (3)offer the favorable tax rates to encourage the donation. (4)the governments, corporations ,citizens and the charity organizations should cooperate harmoniously (5)the suitable measures to reciprocate for the donators is an efficient way to motivate all the others. based on the experience of Japanese government and the current situations of our country, at the end of this chapter, we suggested five policies to improve our management of charity funds:(1)transfer the power of managing the charity funds from the governments to charity organizations (2) consummate the current laws, legislate 'the law of improving the philanthropy of the people's republic of china' as quickly as possible. (3) offer favorable tax policies which are positive to charity funds collection. (4) cultivate the citizens' consciousness of charity, promote the charity cultures. (5) build various supervision systems. I hope these suggestions could offer some contributions to promote the philanthropy.