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以慈善捐赠为主要方式的“第三次分配”在调节分配收入、促进社会财富的公平分配、实现社会公平等方面发挥着重要的作用。近年来,我国的慈善捐赠事业虽然有了很大发展,但与慈善捐赠事业比较发达的国家相比,还存在很大的差距,而且以慈善捐赠事业为主的“第三次分配”在财富公平分配方面的作用还远没有发挥出来。我国以慈善捐赠为主要方式的第三次分配存在的很多的问题影响了第三次分配的制度功能的发挥。笔者在对第三次分配进行简要分析的基础上,探讨了我国第三次分配存在的主要缺陷,并在对第三次分配存在的缺陷进行分析的基础上提出了我国第三次分配制度化的经济法进路。
The “third distribution” with charity donation as the main mode plays an important role in regulating the distribution of income, promoting the fair distribution of social wealth and realizing social equity. In recent years, although there has been a great development in the charitable giving cause in our country, there is still a big gap compared with the more developed countries in charity donation, and the “third distribution” The role of equitable distribution of wealth is far from being realized. Many problems existing in our country’s third distribution with charity donation as the main way have affected the system function of the third distribution. On the basis of a brief analysis of the third distribution, the author discusses the main defects of the third distribution in our country and proposes the third institutionalization of distribution on the basis of analyzing the existing defects of the third distribution. The economic law approach.