社会公益基金的保值增值对我国公益事业的持续发展是必不可少的,但目前由于基金会投资人才缺乏和内部治理机制的原因造成其保值增值能力不足。公益信托虽可以保证社会公益基金的安全和增值,但由于税收优惠制度的缺乏、营销工作不到位等原因,在我国并没有得到普及,对此,加强宣传和重树信托形象是根本对策。基金会在我国短期内并不会被完全替代,为其找出合适的保值增值途径尤为紧迫。 The preservation and appreciation of social welfare funds are indispensable to the sustainable development of public welfare undertakings in our country. However, due to the lack of investment talents and the internal governance mechanism, the foundation of social welfare funds is not enough to preserve and increase their value. Although public welfare trusts can guarantee the safety and added value of social welfare funds, they have not been popularized in our country due to the lack of preferential taxation system and marketing work. Therefore, strengthening publicity and rebuilding the trust image are the fundamental measures. The foundation will not be completely replaced in our country in the short term, and it is particularly urgent to find a suitable way to preserve and increase value.