| Recently,the number of charitable organization has been developping rapidly.As a important type of non-profit organization,it plays a vital role in promoting social equity,alleviating social contradiction,solving social problems and innovating social governance.However,because of lacking funnds and resources,the charitable organization walks with difficulty frequently.The report of the party’s 18 th National Congress of the Communist Party of China clearly stated in the discussion on the development of charities that “we should strengthen the construction of urban and rural social security system and strengthen the social security system covering urban and rural residents in an all-round way when strengthening social construction in improving people’s livelihood and innovative social management,clearly pointed out that we must support the development of charity." The Third Plenary Session of the 18 th CPC Central Committee also continued the basic direction since the 18 th National Congress of the People’s Republic of China.The charity organization’s main charity organization was placed at the strategic height of the reform of the social governance system,symbolizing that charitable organizations have become the main force for the development of charity.The party’s report on the Nineteenth Congress mentioned social organizations five times in four parts,highlighting the important role of social organizations in the process of building socialism with Chinese characteristics in a new era.Therefore,how to improve the ability of charitable organizations to raise funds has become an urgent need and a core issue for the continued healthy development of charitable organizations.Based on the theory of resource dependence,this paper proposes an analysis framework for charitable organizations’ fundraising capacity.Two typical non-profit organizations on both sides of the strait(Jiafu Charitable Foundation and Aiyou Charitable Foundation)were selected as examples to compare the fundraising stability,financing channels,information disclosure,organizational capabilities,and Internet technologies.The fundraising capabilities of the Jiafu Charitable Foundation and the Aiyou Charitable Foundation both conducted specific investigations and measurements to identify their commonalities and personalities,and analyzed the causes of differences in their fundraising capacity,and based on the above arguments The actual situation proposes a financing path suitable for the future development of charitable organizations.Finally,the author summarizes the research results and points out the shortcomings and future research directions of this research.This study finds that the two charities of the Jiafu Charitable Foundation and the Aiyou Charitable Foundation have significant differences in fundraising stability,fundraising channels,information disclosure,organizational capabilities,and Internet technologies.The mainland’s Aiyou Charitable Foundation The financing channels are mainly concentrated in the donations of large enterprises and industry associations.Most of them are based on online donations and network donations.Internet donations are more prevalent and the system emphasizes the general direction of social organization management.The financing channels of Taiwan’s Jiafu Charitable Foundation are mainly small-scale social donations and business revenue.Social donations mostly rely on traditional donation methods.The system emphasizes the operability rules of fundraising.Based on the above research findings,based on the perspective of resource dependence theory,we have explored ways to improve the organization’s fundraising capacity from the following aspects: First,improve the fundraising regulations and taxation policies;Second,strengthen the cultivation of social charity awareness and improve the enthusiasm of social donations;It is to widen the financing channels and diversify the sources of income of the organization.Fourth is to increase public credibility and strengthen its own capacity building.The fifth is to strengthen the capacity building of Internet financing. |