1. Benefits: Eliminate the direct interference of government officials in the operation of the foundation and enhance its independence; Ensure the long-term development and stability of public welfare undertakings and avoid the situation that the foundation is in trouble after the top leader leaves office; Improve the transparency and credibility of the foundation and enhance the trust and support of the society to the foundation.

2. Disadvantages: The dual-unit system may lead to the problem of power distribution between the administrative department and the regulatory department, and there may be problems such as unclear responsibilities and vague role definition; Under the system of dual-competent units, the management ideas and requirements of different competent departments are different, which leads to the complexity of foundation management and the decrease of operation efficiency; The dual-unit system of foundation needs to establish an effective communication mechanism and supervision system, otherwise it may lead to management confusion and supervision loopholes.