CAJ | 학술논문

在对美国图书馆基金会发展的原动力与助动力——美国慈善文化传统以及政府税收减免激励措施梳理的基础上,分别以卡内基图书馆基金会、盖茨基金会图书馆项目以及健华图书馆联盟为案例,分析美国慈善基金会资助图书馆建设的持续性机制,即与当地政府合作、挑选合适的合作伙伴以及用协议来明确各自责任。在此基础上提出我国应借鉴美国图书馆基金会发展的先进经验,由政府制定合理的税收政策,建立可行的运作机制,保证受资助图书馆的持续性运行,并以图书馆行业内的激励措施促进我国图书馆基金会的发展。表1。参考文献16。
재대미국도서관기금회발전적원동력여조동력——미국자선문화전통이급정부세수감면격려조시소리적기출상,분별이잡내기도서관기금회、개자기금회도서관항목이급건화도서관련맹위안례,분석미국자선기금회자조도서관건설적지속성궤제,즉여당지정부합작、도선합괄적합작화반이급용협의래명학각자책임。재차기출상제출아국응차감미국도서관기금회발전적선진경험,유정부제정합리적세수정책,건립가행적운작궤제,보증수자조도서관적지속성운행,병이도서관행업내적격려조시촉진아국도서관기금회적발전。표1。삼고문헌16。
Based on combing American library foundations＇ prime power and auxiliary power American traditional charitable culture and tax concessions, the authors analyze American library foundations＇ sustainable mechanisms of funding libraries, which includes cooperating with local authorities, selecting suitable partners, and elarifing responsibilities and aecountabilities in agreements. The paper takes examples of Carnegie Library Foundation, library program of Gates Foundation, and Jianhua Library Consortia. Then, the authors put forward its inspirations from three aspects, including making suitable tax policies, setting up feasible operating mechanisms, maintaining the sustainable development of funded libraries, as well as some incentives of library industry to boost the development of Chinese library foundations. 1 tab. 16 refs.