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社会公益捐赠具有道德属性,但我国现行与公益事业捐赠相关的法律并没有体现其道德属性;在实践中,社会公益捐赠的信用度也常常被质疑。所以,在重构我国社会公益捐赠法律制度的过程中,应当引入社会信用体系,以道德为主线,法律体现道德的要求。通过规范社会公益捐赠中政府、捐赠人、受赠人和受益人的权责关系,确认公益组织的独立法律地位,建立有效的激励机制,提高社会公益捐赠的透明度,完善行业监督管理体制等措施,达到社会公益捐赠法律制度重构的目的,体现其基于道德的法律特征。
Social welfare donation has the moral attribute, but the current laws related to the donation of public welfare undertakings in our country do not reflect its moral attributes. In practice, the credit rating of social welfare donation is also often questioned. Therefore, in the process of reconstructing the legal system of public welfare donation in our country, we should introduce the social credit system, taking morality as the main line and the law embodying the moral requirements. By standardizing the rights and responsibilities of the government, donors, recipients and beneficiaries in social welfare donations, confirming the independent legal status of nonprofit organizations, establishing effective incentive mechanism, improving the transparency of social welfare donations and improving the industry supervision and management system , To achieve the purpose of reconstruction of social welfare donation legal system, reflecting its legal characteristics based on morality.