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我国慈善事业的发展历史具有曲折性,近年在各类“慈善丑闻”中艰难发展,慈善公信力已受到极大打击。大学生群体是我国慈善事业发展的重要力量,本文基于对《中华人民共和国慈善法》(下称“慈善法”)的解读,结合当前慈善立法发展现状及存在问题,从信息公开、简政放权、税收优惠等方面研究《慈善法》的可取之处及建议。同时,把握高校慈善募捐的规律,有助于高校慈善治理的有效发展。
The development of charity in our country has a tortuous history. In recent years, it has made difficult development in all kinds of “charity scandals” and its charity credibility has been greatly affected. Based on the interpretation of the Charity Law of the People’s Republic of China (hereinafter referred to as “charity law ”), combined with the status quo and existing problems of the current charity legislation, from the information disclosure, Decentralization of power, tax incentives and other aspects of “charity law” the merits and suggestions. At the same time, grasping the law of charitable fund-raising in universities can help the effective development of charity governance in colleges and universities.