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慈善事业的发展水平反映了一个社会的发育程度以及自组织能力，是衡量现代社会文明程度的重要指标。慈善捐赠在慈善事业领域扮演核心角色，如果没有慈善捐赠，慈善事业就成了无米之炊。对慈善捐赠机制的研究有助于在理论上把握慈善捐赠事业发展的内在规律，在实践上深入理解中国慈善捐赠事业的发展现状与趋势。

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CommonID:DIR_16797038,ID:6797038,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:190815,name:第二章 捐赠主体及其行为方式,ShortName:,SubName:,EnTitle:Chapter 2 Donation Subject and Donating Characteristics,EnShortTitle:,EnSubTitle:,Level:0,BookId:6796947,AbstractCH:

捐赠主体，指以资金或物资的形式支持慈善组织及其公益项目发展的个人或机构。根据《中华人民共和国公益事业捐赠法释义》第二章对《捐赠法》第九条的解释，捐赠主体包括公民、法人或者其他组织，境内的捐赠主体主要是公民、法人和其他组织，境外的捐赠主体主要有国际组织、外国民间组织、海外华侨华人以及港澳台同胞。在中国，捐赠主体主要包括政府机关、企业、个人和其他社会组织。本章主要探讨了政府机关、企业、个人三类主体，内容包括对捐赠主体类型和捐赠现状的描述，以及对不同捐赠主体行为方式特征的总结。

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慈善事业实施主体是非营利性组织。慈善捐赠事业的着眼点之一也应当是中介组织的培育与发展。本章将围绕慈善基金会的运行机制进行详细阐述，并以SD慈善总会、SD大学教育基金会为个案，通过实地调查分析慈善基金会的运作机制。

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影响慈善捐赠的因素是复杂的，其中主要包括传统历史文化价值、慈善捐赠意识等文化因素，也包括经济发展水平、税收激励政策、政府监管与社会监督机制等外在社会因素。本章主要考察影响慈善捐赠的文化和社会因素。

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进入21世纪后，中国慈善捐赠事业进入了快速发展阶段。慈善捐赠机制诸多领域的积极变化是社会发展与变革的必然结果。本章参照发达国家慈善捐赠机制发展的经验，探讨近年来中国慈善捐赠机制中的捐赠格局、组织管理机制、监督透明机制以及募捐筹资机制等方面的发展趋势。

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慈善捐赠，包括来自个人、基金会和企业的捐赠，是非营利服务组织的重要收入来源，也是它们与公共部门及营利机构的区别标志之一。在发达国家，慈善捐赠达到较高水平，形成了一套相对健全和稳定的运行机制。本章从以下几个方面对西方国家主要是个人和整体捐赠水平最高的美国做初步探讨。

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