胡小军丨社区慈善信托的发展重点及方向初探
<div class="wx_rich_media_content" id="jsWxContainer"><p style="outline: 0px; max-width: 100%; vertical-align: inherit; letter-spacing: 0.544px; visibility: visible; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; margin-bottom: 8px; box-sizing: border-box !important;"><br></p><section data-role="title" data-tools="135编辑器" data-id="90650" style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); letter-spacing: 0.544px; visibility: visible; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; margin-bottom: 24px;"><section style="padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section data-width="100%" style="outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; justify-content: flex-start; align-items: flex-start; width: 100%; visibility: visible;"><section data-width="40%" style="outline: 0px; max-width: 100%; box-sizing: border-box; width: 40%; visibility: visible;"><section data-width="100%" style="outline: 0px; 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max-width: 100%; font-size: 19px; visibility: visible; color: rgb(217, 33, 66); box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; caret-color: rgb(217, 33, 66); letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;">社区慈善观察</strong></strong></strong></strong></span></p></section></section><section data-width="100%" style="outline: 0px; max-width: 100%; box-sizing: border-box; width: 100%; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; border-top: 1px solid rgb(82, 82, 82); width: 40px; height: 1px; overflow: hidden; visibility: visible;"><br data-filtered="filtered" style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"></section></section><section data-width="100%" style="margin-top: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; width: 100%; visibility: visible;"><span style="color: rgb(0, 0, 0); font-family: 宋体, SimSun; letter-spacing: 1.5px; font-size: 15px;">促进社区发展</span></section><section data-width="100%" style="margin-top: -30px; margin-left: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; width: 100%; text-align: right; visibility: visible;"><span class="wxart_image" wx-style="display:inline-block;outline: 0px;box-sizing: border-box;vertical-align: inherit;display: initial;overflow-wrap: break-word !important;visibility: visible !important;width: 80px !important;"></span></section></section></section></section></section><section data-role="outer" label="edit by 135editor" style="visibility: visible; max-width: 100%; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.544px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; margin-bottom: 24px; box-sizing: border-box !important;"><p style="line-height: 2em;margin-bottom: 10px;"><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">慈善信托制度的确立给我国现代慈善事业发展带来积极而深远的影响。根据中国慈善联合会的数据，截至2022年年底，我国慈善信托累计备案数量达到1184单，规模51.66亿元。</span></p><p style="line-height: 2em;margin-bottom: 10px;"><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">随着慈善信托的发展，社区慈善信托也得到越来越多的关注。全国慈善信息公开平台的数据显示，截至2023年6月10日，已在各级民政部门备案并以“社区”命名的慈善信托共有15单。其中，财产规模最大的达到4.92亿元，最小的为3万元。</span></p><section data-role="splitline" data-tools="135编辑器" data-id="95576"><section style="width: 105px;margin-right: auto;margin-left: auto;"><span class="wxart_image" wx-style="display:inline-block;width: 100%;display: block;vertical-align:inherit;"></span></section></section><section style="line-height: 2em;margin-bottom: 16px;"><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">大力发展社区慈善信托，对于更好发挥慈善力量在基层治理中的独特作用、推进社区治理体系和治理能力现代化具有重要价值和意义。结合国内已有探索和新时代社区发展的新需求，笔者认为，社区慈善信托可着重从以下三个方面予以推动：</span></section><section style="line-height: 2em;margin-bottom: 16px;"><strong><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">第一，大力支持设立以社区发展为目的的慈善信托。</span></strong><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">社区发展是一个综合性、多目标的进程，涉及多元领域和内容，除了政府资源投入外，应积极鼓励、支持社会各方基于“大慈善”的概念，采用慈善信托方式促进社区发展。例如，慈善法实施后最早设立的社区慈善信托——“中信·何享健慈善基金会2017顺德社区慈善信托”将支持社区的扶贫、救济、养老、教育、文化建设、村居福利等综合性的公益慈善需求作为信托目的。</span></section><section style="line-height: 2em;margin-bottom: 16px;"><strong><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">第二，鼓励设立以培育扶持社区社会组织为目的的慈善信托。</span></strong><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">实践表明，社区慈善事业的可持续发展有赖于一批根植于本土、服务于本土的社会组织的成长壮大。但是，当前各类资源以资助实施具体项目为主，社区社会组织自身发展获得的关注和资源相对有限。各类社区社会组织的成长是一个缓慢的过程，需要更多建立在信任基础之上的战略资助，以支持社区社会组织发展为目的的慈善信托在此能够发挥独特而持久的作用。</span></section><p style="line-height: 2em;margin-bottom: 10px;"><strong><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">第三，探索推动以房屋等非货币性财产设立社区慈善信托。</span></strong><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">慈善法规定：“捐赠财产包括货币、实物、房屋、有价证券、股权、知识产权等有形和无形财产。”回应委托人日趋多元的财产捐赠需求，丰富和拓展慈善信托财产类型是慈善信托发展的必然趋势。浙江杭州等地开展的非货币财产慈善信托创新实践，特别是以“桐庐县不动产慈善信托”为代表的慈善信托的设立具有很强的引领价值和示范意义。</span></p><section data-role="splitline" data-tools="135编辑器" data-id="95576"><section style="width: 105px;margin-right: auto;margin-left: auto;"><span class="wxart_image" wx-style="display:inline-block;width: 100%;display: block;vertical-align:inherit;"></span></section></section><section style="line-height: 2em;margin-bottom: 16px;"><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">我国慈善信托发展速度不断加快，社区慈善信托还需政府部门、慈善组织、信托公司等各方力量共同探索推进。其中，县级慈善会、社区基金会等慈善组织应充分发挥根植基层、贴近社区的优势，成为社区慈善信托的推动者和践行者。为此，笔者提出如下建议：</span></section><section style="line-height: 2em;margin-bottom: 16px;"><strong><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">一是持续推进县级慈善会、社区基金会的社会化改革，明晰组织的区域慈善枢纽定位。</span></strong><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">县级慈善会和社区基金会在推动社区慈善发展中承担着重要任务。近年来，一些慈善会、社区基金会在社区慈善组织培育、社区慈善基金扶持等方面开展了很多有效工作。在此基础上，建议立足长远，准确把握现代慈善事业发展趋势和规律，将推动社区慈善信托发展作为一大战略重点。</span></section><section style="line-height: 2em;margin-bottom: 16px;"><strong><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">二是建议有条件的县级慈善会、社区基金会作为委托人，尝试设立首单社区慈善信托。</span></strong><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">当前，设立慈善信托对财产规模大小没有限制，可从小做起，从现金慈善信托开始，在实践中不断提升组织作为受托人的管理能力。与此同时，逐步构建组织的专业支持网络，为今后担任更大资金规模或房屋等非货币财产慈善信托受托人积累更多的实战经验。</span></section><p style="line-height: 2em;margin-bottom: 10px;"><strong><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">三是进一步完善县级慈善会、社区基金会的治理机制，实现组织的有效传承。</span></strong><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">无论是接受捐赠，还是担任社区慈善信托的受托人，慈善组织都需要忠实履行信义义务，勤勉尽责，加强信息披露，提升组织的公信力。要做到这一点，需要组织进一步清晰自身的愿景、使命和价值观，建立良好的内部治理机制，实现组织的持续发展，努力成为社区成员信赖的慈善组织。</span></p><section data-role="splitline" data-tools="135编辑器" data-id="95576"><section style="width: 105px;margin-right: auto;margin-left: auto;"><span class="wxart_image" wx-style="display:inline-block;width: 100%;display: block;vertical-align:inherit;"></span></section></section><section style="line-height: 2em;margin-bottom: 16px;"><span style="font-family: 宋体, SimSun;letter-spacing: 1.5px;">社区慈善信托的发展将给社区慈善资源结构带来深刻影响，而且这一模式本身也蕴含着深厚的文化内涵，对于形成向上向善的社会文化、增强社会凝聚力具有重要价值，因此，推动其发展刻不容缓。</span></section><section style="margin-bottom: 16px;line-height: normal;"><span style="color: rgb(0, 0, 0);font-family: 宋体, SimSun;caret-color: red;letter-spacing: 1.5px;font-size: 16px;">（作者系广州社会组织研究院执行院长，广东省民政智库专家，广州市社会工作协会副会长）</span></section></section><p style="margin-bottom: 24px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.6em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1.5px; font-family: 宋体, SimSun; font-size: 15px; box-sizing: border-box !important;">来源：《中国社会工作》2023年6月下刊，转载请注明来源和作者</span></p><section data-role="paragraph" style="margin-bottom: 24px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; text-align: center; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;"><section data-tools="135编辑器" data-id="90215" style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section data-brushtype="text" data-width="100%" hm_fix="256:391" style="outline: 0px; max-width: 100%; box-sizing: border-box; width: 676.998px; font-size: 16px; 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max-width: 100%; letter-spacing: 0.544px; color: rgb(51, 51, 51); text-align: justify; box-sizing: border-box !important;"><section data-tools="135编辑器" data-id="86032" style="outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.5em;"><section style="margin-right: auto; margin-left: auto; padding-right: 15px; padding-left: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(254, 254, 254); display: inline-block;"><p style="outline: 0px; max-width: 100%; color: inherit; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">END</span></p></section></section><section style="margin-top: -12px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section data-width="100%" style="outline: 0px; max-width: 100%; box-sizing: border-box; border-top: 1px dashed rgb(33, 33, 34); width: 577.879px; border-right-color: rgb(33, 33, 34); border-bottom-color: rgb(33, 33, 34); border-left-color: rgb(33, 33, 34); height: 1px; overflow: hidden;"><br></section></section></section></section></section></section></section></section><section data-role="outer" style="outline: 0px; max-width: 100%; text-align: justify; letter-spacing: 0.544px; box-sizing: border-box !important;"><section style="margin-top: -12px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section data-width="100%" style="outline: 0px; max-width: 100%; box-sizing: border-box; border-top: 1px dashed rgb(33, 33, 34); width: 676.998px; border-right-color: rgb(33, 33, 34); border-bottom-color: rgb(33, 33, 34); border-left-color: rgb(33, 33, 34); height: 1px; overflow: hidden;"><br data-filtered="filtered" style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section></section></section></section></section></section></section><p style="margin-bottom: 0em; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; text-align: center; vertical-align: inherit; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;"><br></p><p style="margin-bottom: 24px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; text-align: center; vertical-align: inherit; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;"><br></p><p style="display: none;"><mp-style-type data-value="3"></mp-style-type></p><br>转载声明：本文转载自「中国社会工作」，搜索「china_socialwork」即可关注，[<a target="_blank" href="https://mp.weixin.qq.com/s/4DbkIbaJ_8iRCrG9L3IILw">阅读原文</a>]。</div><p></p>
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