慈善组织是非营利组织中从事慈善事业的组织。我国在改革开放以来,慈善事业发展的法律法规和政策初步形成,慈善组织呈现良好发展态势,慈善事业在促进社会公平、维护社会稳定等方面的作用日显突出。但同时也显现了其在参与社会救助过程的一系列问题:比如慈善组织的定位、内部治理以及监管等都成为亟待立法解决的问题。 Charities are non-profit organizations engaged in philanthropy. Since the reform and opening up in China, the laws, regulations and policies for the development of philanthropy have taken shape and the charities have shown a good momentum of development. The role of philanthropy in promoting social fairness and maintaining social stability has become increasingly prominent. However, it also shows a series of problems involved in the social assistance process. For example, the positioning of charity organizations, internal governance and supervision have all become issues to be resolved urgently.