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与世界上三十三个国家仅对基金会的行政管理费做原则性规定,或将之与基金会的收入挂钩不同,《慈善法》第60条,以及《基金会管理条例》第29条第2款不仅规定我国的基金会行政管理费不得超过10%的最高比例,且将之与基金会的支出挂钩。这一规定看似是技术性的差异,但其背后却隐藏了我国慈善事业与西方诸国的两元差异:社会定位与功能定位之差异。在社会定位上,外国将基金会视为政治之平衡器,而我国则将基金会视为是社会福利事业之补充;在功能定位上,外国基金会偏向资金之管道,而我国基金会则是社会福利项目之执行者。这种二元差异深刻的根植于中西社会的传统之中,恐难以通过简单的制度改革突破之。
Unlike the thirty-three countries in the world that provide for the principle of the administrative fees of foundations only or link them to the foundation’s income, Article 60 of the Charities Law and Article 29 of the Foundation’s Regulations Paragraph 2 not only stipulates that the administrative fees for foundations in our country shall not exceed a maximum of 10% and be linked to the expenses of the foundations. This provision appears to be a technical difference, but behind it it hides the two-yuan difference between China’s philanthropy and Western countries: the difference between social orientation and functional orientation. In the social orientation, the foreign countries regard the foundation as the political balancer, while our country regards the foundation as the complement to the social welfare undertaking. In the functional orientation, the foreign foundation prefers the pipeline of capital, while the foundation of our country is Social Welfare Project Executive. This dual difference is profoundly rooted in the traditions of the Chinese and Western societies and can hardly be overcome through simple system reforms.