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公募基金会和非公募基金会是根据基金来源不同而在我国设立并同时存在的两类基金会。本文将着手对这两类基金会从基本概念和分类标准、政府的监管规定上的差异、各自的特点和作用,以及发展现状和未来展望进行比较研究。其目的是为了更好的了解这两类基金会的性质和发展方向,使有志于社会公益事业的个人和组织了解情况,更加自主地实现自己的捐赠意愿,按照自己的意愿从事公益事业。同时,也可以使我们更规范的从事基金会的工作,保护爱心资源,接受社会监督,真正利用好捐赠者的财产,把中国的公益事业做好。
Public foundations and non-public foundations are two types of foundations that exist and exist in our country depending on the source of the funds. This article will proceed with a comparative study of the two types of foundations from the basic concepts and classification criteria, the differences in government regulatory requirements, their respective characteristics and roles, as well as the status quo and future prospects. The purpose is to better understand the nature and development direction of these two types of foundations so that individuals and organizations interested in social welfare undertakings can understand the situation and realize their will to donate more autonomously and engage in public welfare activities according to their own wishes. At the same time, we can also make our work in the foundations more standardized, protect the resources of love and accept social supervision, and make full use of the donors’ property so that we can do a good job in public welfare in China.