英美日公益信托社会的发展现况与比较分析

公益信托是以慈善、文化、艺术、宗教或其他公益性质为目的的信托模式,因公益信托具有设立手续弹性简便与营运成本低的优点,较容易引导大众支持参与。但现阶段的非营利组织面临着同构型的机构募款竞争以及企业界对非营利组织的商业化包装竞争,导致发展空间处处受限。本文先以老牌信托王国的英国开始探讨公益信托事业的历史演变,再参酌重视资本运营效益的美国模式,最后以信托业融入东方社会价值观的日本进行比较分析,借鉴国际公益信托事业可持续发展的运作手法。相对于中国公益信托事业还处于萌芽阶段,除了不具英国有庞大民间财力可左右城市开发政策之外,加上人民过度依赖政府、信托法令不周全、中央地方政策冲突、领导过于重视经济开发、企业社会责任淡薄、非营利管理人才欠缺等等都让公益信托事业无法深入民心。因此本文以第三部门为视角,探索除政府、企业职能之外,对自然环境与文化资产保护该如何协助政府对公共利益观念的落实并因此创造可观的文化观光财。

Anglo-American-Japan Public Trust and Social Development Status and Comparative Analysis

A public trust is an organization which aims to fundraise money for differing causes such as： charity,culture,arts,religion and so forth.Thanks to its simple procedures and low cost operating costs,it can easily gain support and participation. Nonetheless,the current non-profit organizations are confronted with the fundraising competition from the isomorphic institutions and that of commercial packaging from the business community,both of which lead to the limitation of their development.This dissertation first looks at the historical aspects and evolution of the charity in Great Britain,a long-standing advocate of charities.It also looks at the American model which emphasizes capital operation benefits.And lastly,it makes a comparative analysis on Japan which has already integrated oriental social values into its charitable trusts by drawing on the experience of the sustainable operating technique utilized by many international public trusts.By comparison,Chinese public trusts are still in their infancy.This is due to our government not having the huge civil financial power which Great Britain has to manipulate the policies of city development,coupled with people＇s excessive dependence on government.Also weighing in a non-comprehensive trust law,conflicts between central and local policies,leaders＇ strong emphasis on economic development,enterprises thin social responsibility,lacking of management talents etc.all of which have made the Project Trust indefinable to the Chinese people＇s mind. Therefore,other than the government,business functions,this paper forms the perspective from the third party to explore the protection of the natural environment and cultural property on how to assist the government in the implementation of the concept of public interests and thus create considerable benefits out of cultural tourism.