| China's urban and rural households has been in relative poverty because of long-term implementation planned economy mode of the former Soviet Union, directly control of all social resources by government, long-term low-wage policy, poverty conditions. All of these are objective obstacles to the development of charity. After Reform and Opening, market economic reform, urban and rural incomes has a rapid development, standard of living has improved a lot. And a large number of wealthy groups have begun to emerge, that's laid the material foundation for the development of charity.In the 21st century, with the rapid development of national economy of our society, it becomes an inevitable choice to establish and improve China's social security system, widen ideas of charity and develop charity.The article begins from the theory study of charity by comparing domestic and foreign literature, recalling the source of ideas and development process of charity. The author points out charitable achievements and disadvantages of china's charity according to the successful development experience of U.S charity model. and also analysis of history of U.S charity and the running mode, giving suggestions and solutions on key issues of china's charity development by comparing successful U.S experience and China's national conditions. Defining the necessity of making well-developed charity policies and regulations, especially the inheritance tax and gift tax, suggesting the improve methods of our charity organization's construction plan and diversified development ways. Advising the environmental pattern, enhancing the entire society members's charity concept and charity activity from charitable religious organizations.It is still far from universal level although china's nation-wide charity which just started has achieved good results, Chinese characteristics development mode is unclear. Learning from the development of charity experience of United States and other developed countries not only can achieve harmonious society construction, but also can help the poor and improve social security system by encouraging the rich voluntary contributions. It is believed that the harmonious society must be achieved in early day by the development of charity... |