慈善是一种社会责任,体现的是奉献和仁爱精神。慈善事业作为社会保障制度、社会福利事业的重要组成部分之一,被称作是继工资福利和社会保障之后的“第三次分配”。近年来,在各级政府的积极倡导和大力支持下,依靠各界的广泛参与,各地慈善事业有了一定的发展,为促进社会和谐发挥了积极作用。然而,慈善事业发展还处于初级阶段:社会慈善意识不强,捐赠数量 Charity is a social responsibility that embodies the spirit of dedication and love. As a social security system, philanthropy is an important part of the social welfare undertaking. It is called the “third distribution” after wage and welfare and social security. In recent years, with the active advocacy and vigorous support from all levels of government, depending on the extensive participation of all walks of life, charities across the country have made some progress and played an active role in promoting social harmony. However, the development of philanthropy is still in its infancy: social philanthropy is not strong and the number of donations