Research Of The Role Of The Government,Corporation And Charitable Organization In Philanthropy

Philanthropy is not only an effective form to carry forward the traditional virtues of Chinese nation,but also a necessary complement to the social security system.With the rapid development of economy,China has entered a critical period of economic transition.The Eighteen Party Congress Report had to make a "five in one overall layout" to promote the cause of socialism with Chinese characteristics,in which the social construction emphasis on improving people's livelihood as the focus and put forward the concept of innovation of social governance.Philanthropy is an important factor in social governance and our party's new understanding of the cause of socialism with Chinese characteristics and a new requirement for the field of public service.With the continuous development of social governance reform,a large number of social organizations have emerged.Multi-National corporations came into the developing countries constantly leading to the concept of corporate social responsibility emerged in the developing countries gradually.The power of civil public has developed vigorously.However,the philanthropy of our country is still in its infancy.There exists some problems such as government failure,the failure of charitable organizations,the weak consciousness of the corporate philanthropy and so on.How to make good use of the three main charitable forces,like government,corporation and charitable organization,to promote the development of philanthropy more quickly and steadily?It is a new topic that needs to be thought by all circles of the society,and it has important practical significance.This paper is according to the current development situation of philanthropy and based on the knowledge of governance theory,new public management theory,public choice theory and so on,combining with the knowledge of sociology,administration and other disciplines,using the comparative research method,case study method,etc.to study the development mechanism of philanthropy from three angles of government,corporation and charitable organization.At present,the main problem of the promotion to China's charity is serious deficiencies and unbalanced development.It mainly manifests in the lack of government's charitable legislation and the slow legislative process,the unbalanced development of corporate philanthropy,and the limited ability of internal and external management of charitable organization.The three main charitable forces are not consistent in the concept of fulfilling the charitable responsibility.The government pays attention to formalism,corporate philanthropy tries to maximize the profits,and the charitable organizations are more concerned about the value of their own aspiration and mission.The forms of charitable activities by government,corporation and charitable organization are too limited and with inadequate innovation.Through the analysis of the background,the basic situation and the operation mode of the project of "Yao Fang gate charitable foundation ",and sum up the relevant experience that can be used for reference."Yao Fang gate charitable foundation" was funded by the government department to build a cooperation platform.It plans assistance projects according to the actual needs of the poverty groups in this district.Through the way of claiming the project packages of community service to attract corporate investment.And through the integration of the excellent charitable organizations to undertake the planning and implementation of the project and to form the cooperation model between the government,corporation and charitable organization.In terms of organization management,the foundation established a standardized financial management system and complied with the accounting system of private non enterprise units strictly.The foundation dealt with accounts management independently and equipped with professional personnel to carry out daily management and took the initiative to accept the financial audit of the third party professional institutions to ensure the open and transparent of financial information.In terms of the external financing platform,the foundation won the approval of the Provincial Department of finance to qualify for pre tax deduction and got the guarantee of preferential tax policies.It is more excellent on appeal and credibility in attracting the resources of corporations and the recruitment of charitable organizations.Through the deep analysis of the operation mode of "Yao Fang gate charitable foundation" from two aspects of the organization management system and external financing platform,and clearing the mutual cooperation of the government,corporation and charitable organization in philanthropy to play the biggest advantage of the three main charitable forces.In the cooperative relationship,the government,corporation and charitable organization prefer to have their own roles:government departments often act as the "designer" of the system and "manager" of the project to provide policy guidance and supervision and management to the charity project.Corporations prefer to be the "servant" and "impeller" of charity project" to provide the corresponding resources with the enterprise characteristics.Charitable organizations are good at being "executor" to play their own professional in the charity project.The government,corporation and charitable organization should play their respective advantages through mutual cooperation and making up for their own shortcomings,so as to promote the development of China's philanthropy and achieve the rational distribution of social resources and maximize efficiency.