人们通常将通过市场实现的收入称为第一次分配,将通过政府税收调节实现的收入称为第二次分配,而将个人自愿捐赠部分或全部可支配的收入,称为第三次分配。它们分别体现效率、公平和社会责任。慈善事业就是一项关于规范和发展以第三次分配为核心内容的社会事业,它既反映出经济发展的程度,也代表着社会发展的水平。慈善事业是调节贫富差别的平衡器,有助于缩小两极分化,有利于弘扬社会道德风尚,激发社会责任,促进社会和谐安宁。 People usually refer to the income realized through the market as the first distribution and the income realized through the government tax adjustment as the second distribution while the voluntary distribution of part or all of the disposable donations of individuals voluntarily as the third distribution. They reflect efficiency, fairness and social responsibility respectively. Philanthropy is a social undertaking about regulating and developing the third distribution as its core content. It not only reflects the degree of economic development but also represents the level of social development. Philanthropy is a balancer that adjusts the difference between the rich and the poor, helps to narrow the polarization, promotes social morality, stimulates social responsibility and promotes social harmony and tranquility.