Study On The Chinese Private Entrepreneur Donation

The 4^th plenary session of 16^th Central Committee session of China Communist Party explicitly proposed " establishing the social security system which involves the social insurance, the society rescued, the social welfare linked up with philanthropy" to be the necessity to construct harmonious society. Chinese philanthropy is still under the beginning stage, the current status of charitable donation is mainly comprised of private corporate donation, and the amount is minimal. Chinese private entrepreneurs determine the corporate donation. Thus, Chinese private entrepreneur donation plays a key role in the development of our country's philanthropy and in the creation of harmonious society.This thesis sets off to discuss entrepreneur donation from the conception of entrepreneur donation, the corporate social responsibility, the corporate development stage and the entrepreneur social psychology, combining with the practical implementation, analyzing reasons behind the slowly development on Chinese private entrepreneur donation from different angles like the concept recognition, the corporate development stage, the social environment, the charity system and the tax system. It also provide the prescription to improve the Chinese private entrepreneurs donation in several respect such as the concept variety, social psychology, culture, taxation, charity mechanism, and government. Reach an ultimate conclusion that there is still room for improvement on the Chinese private entrepreneur donation, to change the current mismatching situation between the "rich list" and the "philanthropist list", and with the hope of bring benefits to the development on Chinese philanthropy and social harmony.This thesis is comprised of six portions. The first is introduction, explaining the motive, value, train of thought and framework of this thesis; the second is discussion on related theories for entrepreneur donation; the third is simple introduction on the practical implementation of entrepreneur donation within and outside China, with four entrepreneurs' representative examples, to find the revelation for the following analysis and solution; the fourth just concentrate at analyzing Chinese private entrepreneur donation implementation status and some existing problem; the fifth is discussing the significance of Chinese private entrepreneur donation and provide solution from different angle on how to further advance it; the last sixth is a conclusion on the whole thesis.