摘要
慈善事业是一项全民族、全社会的事业,承担着“第三次分配”的重任,日
益受到政府的重视与民众如关注。慈善事业不仅在我国社会救济领域承担重要角
色,也是社会保障体系的重要组成部分。另外,慈善事业发展有助于促进人类道
德素质的提高与和谐社会的构建。众所周知,资金乃慈善组织生存和发展的基础,
慈善事业发展的核心是慈善基金的资金管理问题。对慈善资金的运营的研究,将
推动慈善资金运营理论与方法的丰富和创新,研究慈善资金的运营的特殊规律和
原理,将拓宽对我国慈善组织管理的研究范围
因此,本文通过回顾国内外关于慈善基金资金管理的相关文献及其理论,以
深圳市宝安区慈善基金会为个案研究对象,分析了宝安区慈善会在资金筹集、资
金增值保值和资金发放的现状以及运作过程中存在的问题。通过分析得出宝安区
慈善会资金筹集渠道过于狭窄,社会捐赠相对薄弱,而在资金发放过程中存在救
助标准不够高、审批的流程过于复杂等问题,资金保值增值方式过于保守,投资
策略单一。针对这些实际问题,通过借鉴海外慈善基金在发展过程中对于资金管
理的成功之处,本文给出了宝安区基金会在资金筹集、资金增值保值和资金发放
层面的过程优化措施以及对策建议。特别是对于资金的保值增值,本文根据宝安
区慈善会实际情况,设计出了多种投资方案,力图将基金会的快速发展与中国市
场的稳步推进相结合,通过投资理财、资金运作达到资金效益的最大化,进一步
提高投资效益,拓宽慈善资金来源和发展空间
关键词:慈善基金会,慈善资金,资金管理,优化对策
ABSTRACT
As a matter of our whole nation and society, charity assumes the responsibility of
the Third-Time-Allocation and receives more and more attentions from the
government and society. Charity plays an important role not only in the field of social
relief, but also in the system of social welfare. Additionally,the development of
charity also helps enhance the morality of human beings and construct a harmonious
community. As well known, funding is the base of existence and development of
charity organization, and the core of charity is the financial management. People think
that will push the enrichment and creation of the charity funding theory and methods
to analyze the necessity and particularity of rationalization of charity organizations'
funding management.
This thesis reviews both domestic and foreign literatures and related theories of
financial management of charity foundations. And on this basis, taking Shenzhen
Baoan District charity foundation as a case study, I analyze the present operation
situaion and the problems existing in financing, inflation proof, value added and
reasonable usage of funds. We can see that the financing channel of Baoan District
charity is too narrow and social donation is relatively weak. Meanwhile, in the fund
release process, there also exist many problems, such as the relief isn't high enough
and the process of approval is too complex. And the way of value added is too
conservative, just a single investment strategy. To solve these existing problems in
funds management, based on the successful experience in financial management of
international charity foundations, this thesis have proposed the optimization methods
and advice on financing, inflation proof,value added and usage of funds. Especially
for inflation proof and value added, this thesis have designed various investment plan
according to the actual situation of Baoan District charity foundation, hoping that it
could combine the the development of charity foundations with the steady progress
of China capital market, and maximize capital efficiency through investment,
financial operation to broaden the sources of funding and the space of charity's
development.
KEY WORDS: charity foundation, charity funds, funds management, optimal
strategies
。。。。。。以上文本无格式，详细请下载查看