| In the decades since the reform and opening-up,China’s charitable donation has made continuous progress.Due to the de-embedding and development of China’s philanthropy in government management,the development of charitable donations must not be separated from the changes in charitable donation policies.From the gap in the legal system of charity in the early years of PRC,to the promulgation of the first Charity Law in 2016,and then to the revision of the Charity Law today,it reflects that we are using the rule of law to promote the healthy development of philanthropy and respond to the new social governance needs of the new era.Historical institutionalism provides the thinking and paradigm to analyze institutional change from the structural and historical perspectives.Combining the development process of charitable donation,the policy of charitable donation is divided into four different stages.In the current period,the policy of charitable donation embodies more characteristic of initiative construction.Starting from the text of charitable donation policy,this paper collects 146 pieces of charitable donation policy since the founding of the People’s Republic of China.By virtue of the qualitative analysis and visualization function of Nvivo11,this paper codes the policy text,extracts its core content,and finally forms three parent nodes of policy objectives,policy contents and policy means,and describes and analyzes the contents of these three nodes,so as to have an overall and specific grasp of China’s charitable donation policy.According to the analytical paradigm of historical institutionalism,this paper explains the logic of charitable donation policy change from three levels: structure,history and behavior.In the deep structure,the development of charitable donation policy is constrained and driven by the macro environment.In the historical context,the alternate emergence of path dependence and key nodes promotes policy changes.At the behavioral level,the interests of social organizations,donors and governments diverge and unify,and the tug of interests of all subjects is an important driving mechanism of policy change.There are still some shortcomings in the charitable donation policy.The lack of restrictions on the government’s acceptance of donations makes it easy for the government to passively accept donations into active donations;Insufficient incentives for donors to donate can’t stimulate the potential of social donation;The lack of reasonableness in the construction of fundraising supervision mechanism leads to frequent irregular fundraising behaviors;Policy construction lags behind and cannot meet the practical needs of charity development.We can further optimize the following four aspects to promote the development of charitable giving: Improve the clarity of policy provisions;Strengthen the effectiveness of policy incentives;Make the supervision mechanism more scientific;Strengthen the dynamic adjustment of donation policies. |
