The Research On The Improvement Of The System Of Foundation

Since the first foundation-China Youth Development Foundation had been set up, thefoundation in our country has a history of more than30years. During this period, thefoundation has achieved rapidly development, but also exposed many problems, such asquantity and small size, less operation cost is high, the lack of public welfare funds,supervision and management system is not scientific, etc., these problems seriously restrictthe development of the foundation in our country. And set up charitable trust is simple, strongflexibility, low running cost, supervision and management system more scientific, theadvantages of the advantageous to realize the value of donated assets value, just can make upfor the inadequacy of the foundation system, the fusion development is the best choice of thedevelopment of China’s public welfare undertakings.At present, there are academia mainly two views about the relationship between thefoundation and charitable trust, namely "dualism" and "integration theory".In this article, theauthor adopt "integration theory", which is the foundation and charitable trust can realize thecomplementary advantages, promote the development of public welfare undertakings in ourcountry. This article in the foundation, for example, a deep insight into the reasons of theproblems existing in Chinese foundation, including two aspects of the lack of reason and thelaw itself. Points out that the fusion development foundation and charitable trust is the onlyway to improve its own problems, is the inevitable trend in the development of China’s publicwelfare undertakings. Has the mature experience in this field can draw lessons from. Thisarticle also creative foundation and charitable trust of our country and trying to make somespecific integration development system arrangement, puts forward the choice of the fusion oftwo kinds of model. And the formation of the corresponding link mechanism that theintroduction of charitable trust supervisor system of the donors foundation, the rights andobligations of the trust to the donee, encourage the development of trust and investmentcompany, it also needs to strengthen the construction of other supporting facilities, such asperfecting corresponding tax policy, coordination and cooperation to strengthen the regulatory agency of public undertakings, and gradually perfect the information disclosure system, etc.