报告：中国慈善组织的九个发展趋势
<div class="wx_rich_media_content" id="jsWxContainer"><section style="font-size: 15px; font-family: PingFangSC-light; letter-spacing: 1px; line-height: 2; padding-right: 15px; padding-left: 15px; box-sizing: border-box; text-align: justify;" data-mpa-powered-by="yiban.io"><section style="display: inline-block;max-width: 100%;box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-right: 0%; margin-bottom: 20px; margin-left: 0%; box-sizing: border-box;"><br></section></section><section style="margin-right: 0%; margin-bottom: 10px; margin-left: 0%; text-align: left; justify-content: flex-start; display: flex; flex-flow: row; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgb(247, 246, 249);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="line-height: 1.8;text-align: justify;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><span style="font-size: 16px;box-sizing: border-box;"><strong style="box-sizing: border-box;">导读</strong></span><strong style="box-sizing: border-box;">： </strong></p></section><section style="text-align: justify;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin: 5px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 13px; color: rgb(107, 107, 107); text-align: justify; line-height: 1.8; padding-right: 15px; padding-left: 15px; box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 14px;box-sizing: border-box;">2024年1月20日，《慈善蓝皮书：中国慈善发展报告（2023）》正式出版并在京召开座谈会，50余位产研学社专家共同探讨中国慈善事业的变局与趋势<a href="https://mp.weixin.qq.com/s?__biz=MzA4MDQ1MTUyMQ==&mid=2459532081&idx=1&sn=afee90fde6d8872933ebea9a4f9cb6a3&scene=21#wechat_redirect" target="_blank" style="box-sizing: border-box;" data-linktype="2"><span style="font-size: 12px;color: rgb(56, 143, 214);box-sizing: border-box;">（了解详情>>>）</span></a>。</span></p><p style="box-sizing: border-box;"><span style="font-size: 14px;box-sizing: border-box;"><br style="box-sizing: border-box;"></span></p></section></section><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;width: 50%;height: auto;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="margin: 5px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 13px; color: rgb(107, 107, 107); text-align: justify; line-height: 1.8; padding-right: 15px; padding-left: 15px; box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;"><span style="font-size: 14px; box-sizing: border-box;">会上，由清华大学公益慈善研究院团队撰写的</span><strong style="box-sizing: border-box;"><span style="font-size: 14px;color: rgb(56, 143, 214);box-sizing: border-box;">《中国慈善组织发展报告》</span></strong><span style="font-size: 14px; box-sizing: border-box;">作为蓝皮书专题报告同时发布，研究院副院长蓝煜昕受邀参加发布会并作“数说中国慈善组织发展”的报告。</span><span style="font-size: 14px;box-sizing: border-box;">报告展望，</span><strong style="font-size: 14px;box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">未来基金会和社会服务机构或许应该有这样的分野：</span></strong><span style="font-size: 14px;box-sizing: border-box;">基金会成为资产规模较大的、资助为主的慈善组织，而规模相对较小、运作型的、直接提供服务的慈善组织应该以社会服务机构形式存在。这样，慈善组织作为一种身份或资格认定，才真正回归本源，塑造出一个结构合理、各居其位、衔接共生的慈善生态系统。</span></p><p style="box-sizing: border-box;"><span style="font-size: 14px;box-sizing: border-box;"><br style="box-sizing: border-box;"></span></p><p style="box-sizing: border-box;"><span style="font-size: 14px;box-sizing: border-box;">本文摘选关键结论与未来展望，与您分享。</span></p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;"><span style="font-size: 12px;color: rgb(150, 150, 150);box-sizing: border-box;">▲本文转载自“清华大学公益慈善研究院”公众号，原标题“数说中国慈善组织发展：《中国慈善组织发展报告》发布”，作者：蓝煜昕、唐玮希、徐姚瑶、陶泽。</span></p></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 20px 0%;display: flex;flex-flow: row;text-align: left;justify-content: flex-start;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; border-style: solid; border-width: 1px; border-color: rgb(56, 143, 214); box-shadow: rgba(76, 173, 216, 0.11) 9px 9px 0px; flex: 100 100 0%; align-self: flex-start; height: auto; margin-right: 10px; background-attachment: scroll; background-position: 0% 0%; background-repeat: repeat; background-size: 9.97305%;"><section style="text-align: center; justify-content: center; margin-top: -14px; margin-right: 0%; margin-left: 0%; transform: translate3d(-1px, 0px, 0px); display: flex; flex-flow: row; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; box-shadow: rgb(56, 143, 214) 0px 0px 0px; border-width: 0px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: flex-start; box-sizing: border-box;"><section style="margin-right: 0%; margin-bottom: 4px; margin-left: 0%; box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 18px; color: rgb(56, 143, 214); padding-right: 10px; padding-left: 10px; box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">中国慈善组织发展报告</strong></p></section></section><section style="text-align: justify;font-size: 14px;color: rgb(56, 143, 214);box-sizing: border-box;" powered-by="xiumi.us"><p style="text-align: center; box-sizing: border-box;">蓝煜昕 唐玮希 徐姚瑶 陶泽</p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: unset;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);box-sizing: border-box;">本报告以截至2022年底、经民政部门认定的</span><strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">12974家慈善组织为分析对象</span></strong>，基于最新可得的慈善组织基础数据库，对慈善组织的类型分布、组织生态、资源状况、内部治理和公信力建设情况进行描述，提炼中国慈善组织发展的特征与趋势，并挖掘发展中的关键问题和挑战。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);box-sizing: border-box;">结果表明，我国依据《慈善法》认定的慈善组织虽然经历了一个数量集中爆发的过程，但总体数量偏少、结构不合理、内部治理及公信力建设不充分，以及“慈善组织”身份对社会组织吸引力不足、慈善组织认定潜力受限等问题。</span><span style="box-sizing: border-box;">报告认为，在法律及其配套管理制度不进行调整的情况下，慈善组织数量增长持续走低、功能发挥受限的预期难有大的改观。报告在此基础上提出了提升“慈善组织”身份含金量、放宽对社会服务机构的慈善认定等建议和展望。</span></p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin-top: 10px;margin-bottom: 10px;text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;vertical-align: top;box-sizing: border-box;"><section style="margin-bottom: -6px;line-height: 1.5;padding-left: 2px;padding-right: 2px;color: rgb(56, 143, 214);font-size: 18px;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">慈善组织整体特征与发展趋势</strong></p></section><section style="width: 100%;height: 10px;background-color: rgba(150, 202, 238, 0.26);box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;" powered-by="xiumi.us">限于数据可得性、准确性和精力投入，本报告在分析中还存在不少缺憾，但仍然可以大致勾勒出我国慈善组织的如下<span style="font-size: 18px;box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">九个方面</span></strong></span>整体特征或发展趋势。</p><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="justify-content: flex-start; display: flex; flex-flow: row; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; border-left: 5px solid rgb(56, 143, 214); border-bottom-left-radius: 0px; padding-left: 9px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: flex-start; box-sizing: border-box;"><section style="margin: 2px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="color: rgb(56, 143, 214);line-height: 1.6;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">1. 慈善组织认定数量总体偏少，以基金会、慈善类社会团体为主，社会服务机构认定少。</strong></p></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*慈善组织的组织类型分布情况（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*通过慈善组织认定的社会团体类型及占比（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: unset;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">慈善组织中基金会占比超过<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">60%</span></strong>，社会团体占比约<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">28%</span></strong>，社会服务机构占比不足<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">10%</span></strong>。放在我国现有90多万家社会组织的总体中来看，经认定的慈善组织数量尚不足1.5%；其中基金会超过85%都已被认定为慈善组织；社会团体被认定为慈善组织的比例则不足1%，主要为各级慈善总会、慈善会、慈善协会；社会服务机构被认定为慈善组织的比例最低，仅约0.25%，且具有明显的基层化特征。社会服务机构认定为慈善组织的比例较低一方面可能与其公益性难以界定有关，另一方面也与慈善组织对管理费支出比例等的限制有关。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="justify-content: flex-start; display: flex; flex-flow: row; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; border-left: 5px solid rgb(56, 143, 214); border-bottom-left-radius: 0px; padding-left: 9px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: flex-start; box-sizing: border-box;"><section style="margin: 2px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="color: rgb(56, 143, 214);line-height: 1.6;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">2. 慈善组织发展存在明显的地方差异，东部的慈善组织总量、人均数量最高。</strong></p></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*慈善组织数量的地域分布情况（图片来源：“清华大学公益慈善研究院”公众号）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*慈善组织类型分布的地域差异（图片来源：“清华大学公益慈善研究院”公众号）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: unset;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">各地慈善组织的类型分布也存在较大差异，北京、上海的基金会占比极高，而福建、浙江、天津的社会服务机构占比相对较高。此外，未进行慈善认定的基金会数量或比例也存在明显地方差异，北京、福建等地基金会未进行慈善认定的比例极低。上述地域差异可能与地方登记管理部门在政策执行中的偏好有关。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="justify-content: flex-start; display: flex; flex-flow: row; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; border-left: 5px solid rgb(56, 143, 214); border-bottom-left-radius: 0px; padding-left: 9px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: flex-start; box-sizing: border-box;"><section style="margin: 2px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="color: rgb(56, 143, 214);line-height: 1.6;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">3. 教育和医疗卫生仍然是慈善组织最集中的领域，而城乡社区发展已成为慈善组织活动新的热点。</strong></p></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*慈善组织2021年年报中披露的活动领域分布（图片来源：“清华大学公益慈善研究院”公众号）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: unset;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">在披露活动领域信息的6315家慈善组织中，有近70%的组织开展<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">教育</span></strong>相关活动，40%的组织开展<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">医疗卫生</span></strong>方面的工作。有46%的慈善组织将<span style="color: rgb(62, 62, 62);box-sizing: border-box;">城乡社区发展</span>选择为重要活动领域，其中有50%的基金会活跃在城乡社区发展领域，这清晰地表明了<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">我国慈善事业的社区化发展趋势</span></strong>。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="justify-content: flex-start; display: flex; flex-flow: row; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; border-left: 5px solid rgb(56, 143, 214); border-bottom-left-radius: 0px; padding-left: 9px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: flex-start; box-sizing: border-box;"><section style="margin: 2px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="color: rgb(56, 143, 214);line-height: 1.6;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">4. 慈善组织认定数量、公募资格认定比例在经历最初的高峰后双双走低。</strong></p></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="line-height: 0; margin-top: 10px; margin-bottom: 10px; box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*左图：《慈善法》实施以来慈善组织认定数量及类型变化，右图：三类慈善组织的登记（成立）时间分布情况（图片来源：“清华大学公益慈善研究院”公众号）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*2016~2020年新增慈善组织已获得公开募捐资格的占比（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: unset;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">这一结果在本质上是2016年《慈善法》颁布以来存量社会组织慈善认定、公募资格认定需求集中释放的结果，也即前几年的认定中有较大部分是对既有慈善组织<span style="font-size: 12px;color: rgb(150, 150, 150);box-sizing: border-box;">（具有官方背景的比例较高）</span>及其既有公募资格的重新确认。截至2022年底，慈善组织获得公募资格认定的比例为19.5%，其中基金会、社会服务机构、社会团体的认定比例分别为13%、2.4%、40%。新认定慈善组织的公募资格认定比例存在持续走低的趋势，表明<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">新增慈善组织对于获取公募资格较为审慎</span></strong>，也表明<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">获取公募资格并不是社会组织申请认定为慈善组织的主要动机</span></strong>。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="justify-content: flex-start; display: flex; flex-flow: row; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; border-left: 5px solid rgb(56, 143, 214); border-bottom-left-radius: 0px; padding-left: 9px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: flex-start; box-sizing: border-box;"><section style="margin: 2px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="color: rgb(56, 143, 214);line-height: 1.6;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">5. 存量组织慈善认定需求已较大程度释放，增量组织慈善认定也大幅放缓。</strong></p></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*2016~2020年新增慈善组织中存量组织占比等变化情况（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;" powered-by="xiumi.us">在年度新增慈善组织数量中，存量社会组织的认定占比已由最初的70%左右下降至2022年的23%，尤其<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">存量基金会的认定需求已经深度释放，存量社会团体认定需求释放则相对较慢</span></strong>。存量基金会未认定为慈善组织的情形主要存在于《慈善法》颁布之前的“非公募基金会”，部分基金会不满足认定需求，还有相当部分基金会认定意愿不充分。增量组织方面，截至2022年底其慈善认定数量已经超过存量组织认定数量，但增长大幅放缓。《慈善法》实施后的增量慈善组织主要是由新设立的基金会贡献。</p><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="justify-content: flex-start; display: flex; flex-flow: row; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; border-left: 5px solid rgb(56, 143, 214); border-bottom-left-radius: 0px; padding-left: 9px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: flex-start; box-sizing: border-box;"><section style="margin: 2px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="color: rgb(56, 143, 214);line-height: 1.6;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">6</strong><strong style="box-sizing: border-box;">. 公益性捐赠税前扣除资格对慈善组织的吸引力较强，但获得该资格认定的慈善组织比例还不够高。</strong></p></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*三类慈善组织公益性捐赠税前扣除资格认定占比（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*评估等级与公益性捐赠税前扣除资格认定的相关性（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;" powered-by="xiumi.us">在披露了税前扣除资格的慈善组织中，社会团体获得公益性捐赠税前扣除资格的比例为80%，基金会69%，社会服务机构最低，为34%。依据现有非营利组织免税资格认定、社会组织公益性认定、公开募捐资格认定等相关办法，慈善组织并不能直接获得非营利免税资格、公益性捐赠税前扣除资格和公开募捐资格。反过来，这三项资格的申请获取向所有符合条件的社会组织开放，而并不限于慈善组织。<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">这一现状正是慈善组织认定“含金量”不足的重要体现。</span></strong></p><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="justify-content: flex-start; display: flex; flex-flow: row; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; border-left: 5px solid rgb(56, 143, 214); border-bottom-left-radius: 0px; padding-left: 9px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: flex-start; box-sizing: border-box;"><section style="margin: 2px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="color: rgb(56, 143, 214);line-height: 1.6;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">7. 慈善组织资产规模和年度收入差异较大，慈善社会服务机构在运营和财务可持续性上的压力较大。</strong></p></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*三类慈善组织2021年平均年度收入对比（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*2021年社会服务机构收入分布情况（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;" powered-by="xiumi.us">基金会财务净资产规模最大，年度收入则与慈善社会团体相差不大。慈善社会服务机构财务净资产规模和年度收入均最小，2021年平均净资产仅38万元左右，平均年度收入222万元，且分布极不均衡。与此同时，社会服务机构的专职工作人员却是三类慈善组织中最多的，面临较大人员成本压力。研究样本中，有半数社会服务机构2021年度收入在50万元以下，疫情期间的整体运营<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">压力非常大</span></strong>。</p><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="justify-content: flex-start; display: flex; flex-flow: row; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; border-left: 5px solid rgb(56, 143, 214); border-bottom-left-radius: 0px; padding-left: 9px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: flex-start; box-sizing: border-box;"><section style="margin: 2px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="color: rgb(56, 143, 214);line-height: 1.6;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">8. 三类慈善组织的收入和支出结构有所差异，但资金来源均以慈善捐赠为主。</strong></p></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*2021年三类慈善组织收入来源比较（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*2021年三类慈善组织支出取向比较（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;" powered-by="xiumi.us">基金会和慈善社会团体在收入和支出结构上差异相对较小，而慈善社会服务机构差异明显，收入中提供服务收费接近三成，支出中列支管理费的比例约占四分之一。但另一方面，三类慈善组织都以捐赠收入为主，慈善社会服务机构收入来源中也有近60%来自捐赠。从这个意义上讲，获得慈善组织认定的组织都主要依靠接受捐赠来维系，或对接受捐赠存在较高期待。<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">甚至可以看到，三类组织的边界并不完全清晰</span></strong>，少数接受捐赠较多的社会服务机构以开展捐助活动为主要活动方式，与运作型基金会或慈善社会团体在性质上没有本质区别。</p><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="justify-content: flex-start; display: flex; flex-flow: row; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; border-left: 5px solid rgb(56, 143, 214); border-bottom-left-radius: 0px; padding-left: 9px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: flex-start; box-sizing: border-box;"><section style="margin: 2px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="color: rgb(56, 143, 214);line-height: 1.6;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">9. 慈善组织在内部治理和公信力建设方面的表现参差不齐。</strong></p></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*慈善组织财务与项目信息披露情况（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*三类慈善组织的信息披露情况（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;" powered-by="xiumi.us"><strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">这与我们对慈善组织可能代表中国社会组织、公益慈善组织中“最优秀”部分的期待并不完全相符。</span></strong>例如，虽然《慈善法》和《慈善组织信息公开办法》对慈善组织的信息公开要求作出了规定，但本报告表明仅有57%的慈善组织能有效披露年度审计报告与年度工作报告，而尚有34%的慈善组织这两类报告都未能有效披露。其中基金会信息公开相对充分，慈善社会团体、社会服务机构则有较大提升空间。</p><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*慈善组织的社会组织评级情况（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*不同等级评估结果的慈善组织信息披露占比（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 5px 0px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;height: auto !important;"></span></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">*不同评估等级的慈善组织获得公开募捐资格认定占比（图片来源：《慈善蓝皮书：中国慈善发展报告（2023）》）</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;" powered-by="xiumi.us">慈善组织透明度与其是否参加社会组织等级评估存在相关性，或者可以认为，慈善组织的等级评估需求会促进其在信息公开上的投入。</p><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin-top: 10px;margin-bottom: 10px;text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;vertical-align: top;box-sizing: border-box;"><section style="margin-bottom: -6px;line-height: 1.5;padding-left: 2px;padding-right: 2px;color: rgb(56, 143, 214);font-size: 18px;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">挑战与展望</strong></p></section><section style="width: 100%;height: 10px;background-color: rgba(150, 202, 238, 0.26);box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(56, 143, 214); border-bottom-left-radius: 0px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="text-align: justify;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(198, 224, 252, 0.35);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214);box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">一是，慈善组织整体规模较小且增长潜力受限，尚难以满足共同富裕时代和第三次分配对慈善组织发展的期待。</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: unset;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">本报告的分析表明，<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">现有制度环境下慈善组织认定需求已经得到较大程度集中释放</span></strong>。如果《慈善法》及其配套政策没有相应的调整，今后慈善组织新增速率和公募资格认定比例持续走低的预期难有大的改观。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">在现有慈善组织认定和监管政策下，站在财富拥有者和财富向善的角度，慈善组织面临很高的组织成本和财富支配约束，<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">未来慈善信托等替代途径的不断完善可能进一步削弱设立慈善组织的吸引力</span></strong>。站在社会创新、慈善从业或服务供给的视角，慈善组织认定除了对公开募捐资格的获取是必要条件外，在非营利组织税收优惠资格、公益捐赠税前扣除资格等关键权益的获取上并未建立起充分的优势，反倒是面临在慈善支出比例、管理费比例、信息公开义务等方面的严格约束，此时认定为慈善组织更多只是关注其象征意义和政府背书。<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">鉴于此，《慈善法》及其配套政策的修订有必要减少“慈善组织”获得各类税收优惠资格和其他激励的流程、根据慈善组织类型适当放宽慈善支出比例等方面不合理的限制，从而提升“慈善组织”的身份吸引力，降低通过设立慈善组织行善的成本。</span></strong></p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(56, 143, 214); border-bottom-left-radius: 0px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="text-align: justify;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(198, 224, 252, 0.35);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214);box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">二是，慈善组织自身的规范性、透明度和公信力不充分，高质量发展任重而道远。</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: unset;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">慈善组织的权益和责任、责任和能力需要匹配、对等，降低慈善组织认定门槛或给予慈善组织更多税收优惠激励的同时，<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">也要求慈善组织“打铁还要自身硬”，在公信力建设上下功夫</span></strong>。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">一方面</span></strong>，政府、行业性组织对慈善组织的严格监管、赋能和公信力维护非常必要。<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">另一方面</span></strong>，慈善组织无论是规范化、信息公开还是其他公信力建设的努力，都是需要成本的，政府对慈善组织的行政监管也有成本，因此在监管要求上需要考虑到慈善组织类型和组织规模，采取抓大放小、分级监管的策略。尤其要避免过度监管而给基层的、小规模的慈善组织带来过多合规成本，或者因为不好监管而忽视基层组织、小组织的慈善组织认定需求。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(56, 143, 214); border-bottom-left-radius: 0px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="text-align: justify;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(198, 224, 252, 0.35);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214);box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">三是，鼓励社会服务机构申请认定为慈善组织的必要性强、潜力大，但慈善组织认定相关条件对社会服务机构太苛刻，致其慈善认定及获得税前扣除资格的比例太低。</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: unset;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">本报告呈现的数据表明，存量基金会的慈善认定需求已经释放殆尽，增量基金会的数量也是很有限的，而以慈善会系统为主体的慈善社会团体也有其限度，<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">因此增量慈善组织发展最有潜力的恰恰是社会服务机构</span></strong>。事实上有相当大部分社会服务机构有接受捐赠或筹款的强烈需求。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">与基金会相比，社会服务机构不需要大额注册资金，设立成本较低，因此成为很多公益人士的首选。但因为无法开具捐赠发票等原因，使得一些社会服务机构发展到一定程度后不得不再单独注册基金会或联合合作伙伴注册基金会；由于一个法人主体无法同时满足“募钱”和“花钱”功能，造成多法人主体层峦叠嶂、组织架构复杂、组织成本极大增加。因此，<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">加大对社会服务机构的慈善认定并匹配税前扣除资格非常有必要</span></strong>。<span style="color: rgb(62, 62, 62);box-sizing: border-box;">尤其在“五社联动”背景下，社区慈善资源挖掘非常关键，而设立社区基金会又面临高门槛、高成本，此时通过慈善认定让基层社会服务机构更好地接受慈善资源就显得非常有意义。</span></p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;"><br style="box-sizing: border-box;"></span></strong></p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">未来基金会和社会服务机构或许应该有这样的分野：</span></strong>基金会走向成为资产规模较大的、资助为主的慈善组织，而规模相对较小、运作型的、直接提供服务的慈善组织应该以社会服务机构形式存在。这样，慈善组织作为一种身份或资格认定，才真正回归本源，塑造出一个结构合理、各居其位、衔接共生的慈善生态系统。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="width: 6px; height: 6px; margin-top: 0.5em; margin-right: 0.4em; margin-left: 0.4em; border-radius: 100%; background-color: rgba(150, 202, 238, 0.26); box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section><section style="height: 3em;border-left: 1px solid rgba(150, 202, 238, 0.26);margin-bottom: -2.4em;margin-left: 0.6em;box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section><section style="width: 5em;border-top: 1px solid rgba(150, 202, 238, 0.26);box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section><section style="padding-right: 0.5em; padding-left: 0.5em; box-sizing: border-box;"><section style="padding: 10px;box-sizing: border-box;"><section style="font-size: 12px; color: rgb(144, 142, 142); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">作者信息：</strong></p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">蓝煜昕，清华大学公共管理学院副教授、清华大学公益慈善研究院副院长，研究方向：社会组织与社会治理、公益慈善与社会创新；</p><p style="box-sizing: border-box;">唐玮希，清华大学公共管理学院硕士研究生，研究方向：公益慈善与社会治理；</p><p style="box-sizing: border-box;">徐瑶姚，清华大学公共管理学院硕士研究生，研究方向：公益慈善与社会治理；</p><p style="box-sizing: border-box;">陶泽，北京易善信用管理有限公司负责人，长期从事公益大数据研究和行业观察。</p></section></section></section><section style="width: 5em;margin-left: auto;box-sizing: border-box;"><section style="width: 5em;border-top: 1px solid rgba(150, 202, 238, 0.26);box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section><section style="height: 3em;border-left: 1px solid rgba(150, 202, 238, 0.26);margin-top: -2.4em;margin-left: 4.4em;box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section><section style="width: 6px;height: 6px;margin-left: auto;margin-right: 0.4em;border-radius: 100%;background-color: rgba(150, 202, 238, 0.26);box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="display: flex; flex-flow: row; margin-right: 0%; margin-left: 0%; justify-content: flex-start; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;vertical-align: top;width: 50px;flex: 0 0 auto;align-self: stretch;height: auto;background-color: rgba(150, 202, 238, 0.26);line-height: 1;box-sizing: border-box;"><section style="font-size: 12px;line-height: 1;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section></section><section style="display: inline-block;vertical-align: top;width: auto;align-self: stretch;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;box-sizing: border-box;"><section style="color: rgb(160, 160, 160); font-size: 12px; padding-right: 4px; padding-left: 4px; line-height: 1.5; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">END</p></section></section><section style="display: inline-block;vertical-align: top;width: auto;align-self: stretch;flex: 100 100 0%;background-color: rgba(150, 202, 238, 0.26);line-height: 1;box-sizing: border-box;"><section style="justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgb(255, 255, 255);line-height: 1;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="margin-right: 0%; margin-left: 0%; box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 11px;color: rgba(198, 224, 252, 0.35);line-height: 0.5;letter-spacing: 0px;box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section></section></section></section></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">排版</strong>：季拓<br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">审核</strong>：史成斌</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;"><span style="box-sizing: border-box;">说明：<span style="box-sizing: border-box;">本文转载自“清华大学公益慈善研究院”公众号。</span></span></p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br></p><section style="text-align: unset; max-width: 100%; box-sizing: border-box; letter-spacing: 0.8px; font-size: 11px; color: rgba(59, 92, 163, 0.93); line-height: 2;" powered-by="xiumi.us"><p style="max-width: 100%; box-sizing: border-box; min-height: 1em; text-align: right;"><br style="box-sizing: border-box;"></p><p style="max-width: 100%; box-sizing: border-box; min-height: 1em;"><span style="max-width: 100%; box-sizing: border-box; color: rgb(56, 143, 214); background-color: rgba(150, 202, 238, 0.26);">欢迎将基金会论坛公众号CFF2008设为“星标”，点亮“赞”和“在看”，可以第一时间收到我们的文章哦！</span></p></section></section><p style="display: none;"><mp-style-type data-value="10000"></mp-style-type></p><br>转载声明：本文转载自「CFF2008」，搜索「ChinaFoundationForum」即可关注，[<a target="_blank" href="https://mp.weixin.qq.com/s/P0Qff2lMUi8R-88mEjj13A">阅读原文</a>]。</div><p></p>
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