慈善基金会,思想文化,法律制度,浅谈现代慈善基金会在美国兴盛的理由
浅谈现代慈善基金会在美国兴盛的理由
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浅谈现代慈善基金会在美国兴盛的理由

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  • 慈善基金会,思想文化,法律制度,
    正文开始
    现代基金会诞生于美国,其兴盛发展是美国特定思想文化以及法律制度的产物。首先,美国是一个物质文明高度发达的宗教性国家。美国主流社会的新教思想摒弃了以往基督教提倡的过苦行僧式生活的观点,转而把积累财富和享受生活看作是履行上帝的意愿。新教思想大大鼓舞了美国人的创业热情,为基金会的产生提供了物质基础;同时,资本主义在上升阶段具有的开拓进取的精神特质以及自由主义的历史传统也为基金会的兴旺提供了精神保障。其次,对于慈善基金会美国有着全世界最完善的法律制度。企业和个人进行捐赠均可减免税务,而利用基金会谋取私利的人将受到严厉的惩罚。这些法律制度充分调动了人们捐赠的积极性,并有效地保持了基金会的公益性,防止他们沦为私人的谋利工具。因此本文最后得出结论,除了美国经济发达这个因素之外,现代慈善基金会在美国的兴起与发展具有基督教、资本主义、自由主义的思想文化背景,并有完善的法律制度作为健康发展的保障。

    【Abstract】WwW.zIdiR.coM Modern philanthropic foundations are a unique part of the American society and a deep analysis of their flourishing can be conducted from two perspectives: one is their ideological and cultural backgrounds and the other is the legal and institutional guarantees that have facilitated their **ooth and sound development.The following thesis highlights the point that the United States is a highly religious country. The Protestanti** in the U.S. made some adjustment concerning the previous Christian doctrines and turned to proclaim that to work hard for wealth and pleasure is also a way of fulfilling God’s will and glorifying His graciousness in the world. Inspired by the revolutionary Protestanti**, a large number of millionaires appeared quickly in the American society, which has provided a solid material basis for the establishment of philanthropic foundations. Meanwhile, the positive spirits in the rising period of the Capitali**, together with the traditional liberali** in the American society, have provided another ideological environment for the flourishing of the philanthropic foundations.The argument is further expounded in the thesis that relevant laws and regulations governing philanthropic foundations in the United States are complete and adequate, which ensures their healthy development. Individuals and enterprises alike make a large sum of donations and by so doing they can enjoy the tax-reduction or tax-exemption preferential policies. Anyone, who takes advantage of foundations for his own interest, will be subject to severe legal punishment. These laws and regulations encourage people to dedicate their wealth and help keep the foundations philanthropic and public.The thesis arrives at a conclusion that apart from its strong economic power, the religious beliefs and ideological tradition, combined with a complete legal and institutional system, constitute a solid basis for the flourishing of modern philanthropic foundations in the United States.

    【关键词】 慈善基金会; 思想文化; 法律制度;
    【Key words】 Philanthropic Foundations; Ideology and Culture; Laws and Regulations;
      http://www.zidir.com/html/zzlw/zbzy/450664.html
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