CAJ | 학술논문

人们对慈善事业的认可，是慈善事业发展的前提条件。培育国人的慈善理念，使国人从内心深处接受慈善理念，继承中华民族的仁爱思想和乐施好善的传统。慈善理念的确立需要完善慈善事业的立法，加强慈善事业的研究和宣传，重视家庭教育中的慈善理念培养。使慈善变为一种自觉行为，立法允许私人慈善基金会的成立，同时严格加强慈善机构自我治理和强化外部监督机制，对捐助者给予税收激励。
인문대자선사업적인가，시자선사업발전적전제조건。배육국인적자선이념，사국인종내심심처접수자선이념，계승중화민족적인애사상화악시호선적전통。자선이념적학립수요완선자선사업적입법，가강자선사업적연구화선전，중시가정교육중적자선이념배양。사자선변위일충자각행위，입법윤허사인자선기금회적성립，동시엄격가강자선궤구자아치리화강화외부감독궤제，대연조자급여세수격려。
The precondition to develop philanthropic spirit is the approving of it. In order to train people to set up philanthropic spirit, make them accept philanthropic spirit by heart and inherit Chinese kindheartedness tradition, we must perfect philanthropic law,research and propagate philanthropic,educate children to have the spirit in family. With these methods people will act consciously. We should permit the founding of private fund, make philanthropic organization control themselves, supervise philanthropic organ from the others, cultivate and inspire the donators by the policy of tax- exempt.