治理理念是基金会较好地实现其组织宗旨与使命,从而赢得组织自身生存与发展的权利,实现组织有效自治目标的前提。伴随着社会文明的进步与历史文化的发展,基金会的治理理念经历了从慈善文化到公益文明的演变。在新的历史时期,由于基金会作为非营利组织的缺陷,其在发展中存在着慈善的供给不足、慈善的业余性与慈善的父权性等危机,因此,我们需要通过制度化的途径,特别是组织文化建设,来弘扬组织的公益精神。 The concept of governance is the prerequisite for the foundation to achieve the goal of organizing an effective autonomy for the Foundation to better realize the purpose and mission of its organization so as to win the right of the organization to survive and develop itself. With the progress of social civilization and the development of history and culture, the Foundation’s governance philosophy has undergone an evolution from charity culture to public welfare civilization. In the new historical period, due to the defects of the foundation as a non-profit organization, there are some crises in the development such as insufficient supply of charity, amateurism of charity and patriarchy of charity. Therefore, we need institutionalized ways, Especially organizational culture, to promote the organization’s public spirits.