中国慈善组织近年来发展迅速,但慈善法规创制不健全,严重阻碍了我国慈善事业的发展脚步。本文指出从比较法角度论述我国慈善事业所具有的理念,分析国外慈善理念的特点,有利于塑造我国慈善文化,并可为重构我国慈善法律制度提供丰富的思想资源。 The rapid development of China’s charitable organizations in recent years, but the establishment of charitable laws and regulations is not perfect, seriously hampered the pace of development of China’s charity. This paper points out that the concept of philanthropy in our country is discussed from the perspective of comparative law, the characteristics of philanthropic ideas abroad are analyzed, the philanthropic culture of our country is shaped, and a wealth of ideological resources can be provided for the reconstruction of China’s charitable legal system.