美惜甘是荷属东印度时期爪哇普遍设立的一种机构。但在巴达维亚华人社区里,它不仅仅是一个慈善机构,而且还是一个管理遗产税务的机构。在设立之初,美惜甘因其慈善功能得到了巴城华人的热烈欢迎,但随后却因其功能的复杂及因此带来的定位的不明确性而招致华人社会的反对。综而言之,巴城美惜甘与当地华人社会之间的关系,由于其自身的特殊性而变得相当微妙。 The United States cherish Gan is the Dutch East India period generally established in Java. But in the Chinese community in Batavia, it is not just a charity, it is also a body that administers inheritance tax. At the beginning of its establishment, Mei Xi Gan received a warm welcome from the Chinese in Ba-ch’ing because of its charitable function. However, her opposition to the Chinese community was subsequently inflamed by its complicated functions and the resulting inaccurate positioning. To sum up, the relationship between Bacheng Beauty and the local Chinese community has become quite subtle due to its own uniqueness.