社會資本觀點下中國大陸《慈善法》施行對慈善組織之影響

Abstract

2016年3月16日，中華人民共和國第12屆全國人民代表大會第四次會議表決通過《中華人民共和國慈善法》，該法涉及慈善募捐、慈善捐贈、慈善信託、慈善財產、慈善服務、資訊公開、促進措施、監督管理、法律責任等多項條款，日後對於慈善組織所產生的影響，以及慈善組織所存在的各類有關問題是否能得到解決，引發社會各界廣泛的關注討論。\n本文基於社會資本的觀點，以湖北省武漢市的慈善組織為研究對象，採實證訪談的方式，從慈善組織獲取第一手資料，運用社會資本理論內容，從制度規範、慈善信任、慈善參與網路等面向，就《慈善法》的施行對慈善組織產生的影響進行探析。慈善組織的產生與發展源於一定的社會資本，《慈善法》作為影響和引導慈善組織的制度規範，是慈善組織的社會資本之一。完善的制度規範將解決眾多慈善組織的合法性困境、內部管理問題等，從而提升公眾對慈善組織的信任，進一步使愈來愈多個人、組織願意參與到慈善網路中，帶來更多慈善合作行動，促進慈善事業發展。制度規範、信任和網路之間相互關聯、相互作用，《慈善法》的施行，將促進慈善組織獲得更多社會資本——慈善信任和參與網路。然而，《慈善法》作為一項新頒布、剛施行的制度規範，要想實現其立法宗旨，還有一些潛在困境需要面對：配套措施的跟進尚不齊全、提振公眾慈善信任的作用尚不到位、稅收優惠的激勵尚不明顯等。因此，今後既需要政府完善頂層制度設計、完善實施細則以支援慈善組織長遠發展、加強第三方評估以提升慈善組織公信力、落實稅收優惠以提高全民慈善參與意識，也需要慈善組織自身把握《慈善法》實施的契機，強化自身制度建設，提高自身公信力，構建廣泛的慈善網路。

On March 16, 2016, at the fourth session of the Twelfth National People’s Congress, the delegates voted on the adoption of the Charity Law of People’s Republic of China (Draft), the long-awaited charity law was finally available, caused widespread concern of the community and a big discussion on China charity. The Charity Law involves whip-round, charitable donations, charitable trusts, charitable property, charitable services, information disclosure of charity, promotion measures for charity, supervision and management, legal liability and other provisions. \nThis paper selects the typical types of charitable organizations in Wuhan as the research object, adopts the method of empirical interview, and collects the first-hand information from charitable organizations, then use the social capital theory as the analysis tool to explore the impact of Charity Law on charitable organizations from the dimensions of institutional norms, charitable trust, charitable participation network. The emergence and development of charity organizations result from certain social capital and the institutional norm influence and guide the charitable organizations. Charity Law itself is one kind of social capital of charitable organizations. A comprehensive system of norms will solve many problems, such as the legal dilemma and internal management issues. This will enhance the public’s trust in charitable organizations, so that more and more individuals and organizations are willing to participate in the charity network, while bringing more charitable cooperation to promote the development of charity. That is to say, there are mutual influences among institutional norms, trust and networks. Charity Law as a new law, we also found some defects from the empirical study, including inadequate supporting measures, limitations to promote charitable trust of the public and insufficient tax preference. \nThis paper puts forward some suggestions from the perspective of social capital for the further development of charitable organizations in China under the framework of the charity law. On the one hand, China government needs to improve the toplevel system design and logistics support, such as making policies in every detail to support the long-term development of charitable organizations, strengthening the evaluation to enhance the credibility of charitable organizations and implementing tax incentives to improve the participation of the public. On the other hand, charitable organization needs to grab this chance to strengthen itself, such as reconstructing its own system, improving its credibility and building a wide range of charitable networks.