First, the charity consciousness and atmosphere of social support need to be cultivated. The development of social public welfare needs a social atmosphere and the support of public welfare consciousness and social public welfare values. However, at present, many people do not fully realize the unique role played by social welfare organizations in social development. The questionnaire survey conducted by Hubei Charity Federation in Wuhan on June 5438+February 2005 shows that more than half of the citizens surveyed believe that charity belongs to the government's rescue behavior, and less than half of them know about china charity federation and Hubei Charity Federation. Although most of the respondents have participated in donation activities, they mainly donate through work units, schools, residential streets and charities, and few people "donate voluntarily".

Charity, as a moral cause with substantial contents, is also an indispensable part of modern social security system, and it is actually a unique way of wealth transfer. But at present, the motives and donors, especially various enterprises, who participate in charity are often very complicated. However, no matter what the motivation is, as long as you participate in the donation, you can implement effective assistance and improve social morality through public welfare organizations on the premise of pursuing public welfare effects. However, relevant statistics show that 90% of citizens in China have never donated money or materials, and less than 1% of China enterprises have participated in donation activities. Of course, this has something to do with the fact that private enterprises in China have not been established for a long time. The concepts of "corporate citizenship" and "social responsibility" only started in the last year or two.

Second, the legal framework supporting development needs to be built and improved urgently. Although the government has promulgated some relevant administrative regulations, the legal status of non-governmental organizations is still uncertain. Some laws and regulations have not met the needs of management. The Regulations on the Registration of Social Organizations and the Provisional Regulations on the Registration of Private Non-enterprise Units need to be revised urgently. The Public Welfare Donation Law and the Foundation Management Regulations need detailed implementation rules.

Many people call for improving the legal framework and legal environment to support the development of civil society organizations in China. First, it is required to obtain "administrative legitimacy" before obtaining "legal legitimacy". According to the requirements of existing laws and regulations on the management of associations, the establishment of associations must be linked and approved by an industry administrative department before they can be registered in the civil affairs department. This management system can only create a large number of government-run organizations, and many social welfare organizations that are truly formed spontaneously by the people cannot obtain legal status in the civil affairs department because they cannot find a competent unit. Second, social organizations and private non-enterprise organizations implement a management system in which registration management and business departments are jointly responsible. The dual management system brings the establishment, management, operation and even final disintegration of institutions into the government management system. Legally registered social organizations and private non-enterprise units are often semi-official and non-governmental organizations or quasi-government institutions. Due to the limitation of the current system, it is difficult for social organizations that are truly spontaneously formed from the people to enjoy various preferential policies, and they are also faced with legal and policy confusion. Third, the current incentive policies such as tax incentives for social welfare undertakings are not perfect. At present, the proportion of tax reduction and exemption for donations from individuals and enterprises is low, and only 12 charities such as Red Cross and china charity federation enjoy full tax exemption. At present, all successful social organizations are inseparable from the special identity of the founders or whether they have obtained the support of the government. Nearly 80% of the donations received by china charity federation came from overseas, and only a little more than 20% came from China. This is closely related to the lack of legal and policy space to support its development.

Third, the self-construction and credibility of non-profit organizations need to be improved. The success or failure of social welfare undertakings depends to a great extent on the self-construction of the organization and whether it can win the trust of the public. At present, there are still some problems in the development of social welfare organizations in China, such as the need to strengthen the legal concept and social responsibility, the imperfect internal management system, the imperfect self-discipline mechanism, the irregular organizational behavior and even the lack of credibility. Moreover, due to the influence of anomie of values and lack of honesty in social transformation, the credibility of non-profit organizations is worrying: First, fundraising does not adhere to the voluntary principle. At present, many social welfare organizations are essentially extensions of government departments, and often take the form of apportioning funds from cadres, workers and civil servants, which violates the spirit of voluntariness; Second, the whereabouts of donations are not publicized. Donors don't understand the use of donated Saitai pumps and valves, the rules and regulations are not perfect, the management is not scientific enough, the operation is not transparent enough, the supervision mechanism is not perfect enough, and the public's enthusiasm and confidence in participating in public welfare undertakings are dampened; Third, there is a lack of professionals and full-time staff. Non-profit organizations have a strong administrative color, do not pay attention to the cultivation of donation culture, the self-discipline mechanism is not perfect, and the donation system is absent, which leads to the continuous low credibility of non-profit organizations, reflecting that the development of non-governmental organizations in China is still in its infancy.

In short, the number of social welfare organizations in China is small, the organizational system is not mature, and its due functions have not been well played. Its external development environment and its own development level need to be improved.

To build a harmonious society, we need to speed up the cultivation and development of social welfare organizations.

In the report of the 17th National Congress of the Communist Party of China, it was put forward that "the construction and management of social organizations should be emphasized", and the cultivation and development of social organizations should be included in the important content of social construction and management, which is very important for promoting the institutional innovation and policy innovation of our society and promoting the healthy development of social organizations. In this sense, accelerating the process of cultivating and developing social non-profit organizations is also a process of social construction and institutional innovation.

First, we should standardize management and guide improvement. Pay attention to the policy guidance of laws and regulations construction. The state should study and formulate the Social Welfare Law as soon as possible, standardize the nature, organizational form and specific operating procedures of social welfare undertakings, and at the same time integrate the laws and regulations related to social welfare that have been promulgated, and stipulate the subject qualification, supervision and supervision, activity procedures, accounting standards and competent authorities of public welfare organizations. At present, it is necessary to strengthen the government's role in supporting, cultivating and supervising non-governmental organizations in accordance with the law, change the long-standing situation of "emphasizing registration over management" and "emphasizing administrative management over management according to law", promote the cultivation and development of social welfare organizations, formulate policies to support social welfare organizations, lower the entry threshold for social welfare organizations, and support and help non-governmental organizations improve their responsibilities and abilities in managing social affairs. On the premise of ensuring the correct management and guidance of social welfare organizations, we will actively promote various reforms and provide a broader development space for their growth. At the same time, we can consider introducing market mechanism. For the public welfare undertakings invested by the government, the most suitable social organizations can be selected through public bidding to undertake the specific implementation work, and the government can purchase services and track them.

Improve the incentive mechanism for charitable donations. According to foreign experience, the social incentive mechanism in the tax system is an important lever to encourage citizens to actively participate in charitable activities and promote the development of public welfare undertakings. It is suggested that the government amend the Individual Income Tax Law and other laws, partially exempt personal income donations from social welfare undertakings and levy inheritance tax, income tax, gift tax and special consumption tax, give tax care and preferential treatment to charities and their participants, and strictly implement a progressive tax rate system for individuals, especially the rich. At present, it is necessary to appropriately increase the preferential limit of tax reduction and exemption for donations, reduce the tax burden of enterprises and encourage donations; For immature social welfare organizations, we should implement the policy of "tax exemption" or even reward to encourage them to raise funds; It is necessary to simplify the application procedures for tax exemption, liberalize the restrictions on recipients, allow enterprises and individuals to directly donate to non-profit organizations for deduction before income tax, encourage and urge enterprises and high-income groups to be enthusiastic about social welfare undertakings, and give necessary financial support to social welfare organizations.

Improve the supervision mechanism of non-profit organizations. Implement classified management, focus on standardizing the organization and operation of some activities, and effectively strengthen legal supervision, social supervision and internal supervision of public welfare activities; For some rights protection organizations, the key point is to be practical, and to ensure the source of funds and play a role through supervision and inspection and exploration of operational mechanisms, which is worthy of the name; For charitable public service institutions, we will focus on supporting them by means of incentives, entrustment, funding or purchase of services. While vigorously cultivating and developing non-governmental public welfare organizations, we should intensify the investigation and punishment of illegal public welfare organizations to ensure the healthy development of social public welfare organizations.

Second, we should advocate public welfare and praise good deeds. Widely spread the concept of public welfare. Publicity and education departments at all levels should incorporate the dissemination and cultivation of social public welfare spirit into the framework system of national education and publicity, timely publish domestic and foreign social public welfare good deeds and dynamic information through mainstream media such as radio, television, internet and newspapers, disseminate and popularize the concept of public welfare, and cultivate the public's social public welfare consciousness of equality, mutual assistance, fraternity and enjoyment.

Create a public welfare cultural atmosphere. In the process of building a harmonious society, the Party and governments at all levels should bring the construction of social commonweal culture into the category of socialist ideological and moral construction and spiritual civilization construction, vigorously carry forward the good fashion of helping the poor, being honest and friendly, helping each other and contributing to society, improve citizens' moral quality and strengthen corporate social responsibility.

Improve the commendation and incentive mechanism. The state should establish a charitable commendation and reward system. Social non-profit organizations should be good at finding role models in time, and through selection, commendation and publicity of typical examples, people who do good deeds can get spiritual praise and moral affirmation, enjoy lofty honor and social status, greatly stimulate the kindness and love of social members, and praise and encourage more people to participate in social non-profit undertakings. Party and government departments at all levels can also incorporate social welfare undertakings into the evaluation index system of spiritual civilization construction in combination with activities such as creating civilized cities and civilized units. The mainstream media should actively carry out public welfare communication, arrange certain pages and time slots for public welfare publicity, regularly publish social donations and rescue deeds, commend and encourage charitable donation units and individuals, and create a good social atmosphere for everyone to pay attention to public welfare undertakings and participate in public welfare.

Third, we must strengthen our own capacity building. At this stage, to develop social non-profit organizations, it is important to broaden financing channels, strengthen rescue forces, strengthen self-discipline and pay attention to credibility while standardizing construction.

Enhance the ability of independent development. At present, social non-profit organizations should strengthen their self-awareness, develop self-reliance and autonomy, and gradually establish a standardized self-management and self-development mechanism. Non-profit organizations should carefully plan rescue platforms, design rescue projects, and formulate relevant management rules to ensure that the money and things donated by donors are happy and used properly, and can help those who really need help. Strengthen the level of self-organization construction, expand the team, recruit volunteers, carry out various forms of volunteer service, improve the quality of self-service and establish a good social image. The government can purchase services from non-profit organizations, improve non-profit organization tax and employee social security measures, enhance the attraction of non-profit organizations to outstanding talents, and improve their independent development ability.

Pay attention to self-discipline and honesty. In terms of self-discipline, social welfare organizations should formulate complete rules and regulations, establish corresponding coordination institutions, and maintain their standardized operation. At the same time, it is subject to the supervision of donors and all sectors of society, especially public opinion, as well as the supervision of the government on its organization approval, social donation activities and funds based on corresponding laws, regulations and systems. Special attention should be paid to establishing and improving the publicity system, increasing transparency, and publishing the specific use and destination of donated money and materials in detail on the website to give donors a clear explanation; When selecting and evaluating donation projects, we should fully respect the wishes of donors and actively invite them to participate; At the end of the donation project and the end of the year, you should take the initiative to accept the audit and feedback the audit results to the donor.

Broaden the channels of public welfare financing. The financing resources of social welfare organizations in China are seriously insufficient, and the existing funds mainly come from the government, foreign aid and commercial activities. Therefore, social welfare organizations should establish marketing concepts, learn to use market mechanisms to mobilize and raise social welfare resources, and actively carry out various effective fund-raising activities. We can learn from the fund-raising experience of relevant public welfare organizations at home and abroad, actively explore ways to raise funds by interacting with the media to carry out public welfare communication, cooperate with public welfare organizations, professional institutions and caring enterprises to carry out public welfare activities, help the disadvantaged groups, set up charitable funds, set up caring public welfare alliance, and strive to gather more social love.