在中國,随著改革開放和經濟建設的發展,境内境外對社會公益事業的捐贈活動日益增多,這對促進教育、科技、文化、衛生、體育等社會公益和福利事業的發展,發揮著重要作用。以往,中國的社會公益事業多由國家舉辦,採取“包下來”的做法.雖然解决了許多問題,但也顯露出諸多弊端。随著社會主義市场經濟體制的建立和政府職能的轉變以及機構的精簡,國家势必要定向“小政府、大社會”的局面。 In China, with the development of reform and opening up and economic construction, donations to social public goods at home and abroad have been increasing. This plays an important role in promoting the development of social welfare and welfare services such as education, science and technology, culture, public health and sports . In the past, many social public welfare undertakings in China were organized by the state and adopted a “package down” approach, which solved many problems but revealed many drawbacks. With the establishment of a socialist market economic system and the transformation of government functions and the streamlining of institutions, the state will certainly have to orientate the situation of “small government and big society”.