中國內地與香港第三部門比較研究

A Comparative Study of the Third Sector in Mainland China and Hong Kong

近年香港及中國內地之第三部門正蓬勃發展，中國內地亦先後有三條有關第三部門之政策和法規出台（包括社團條例、民辦非企業單位條件，以及基金會條例）。在香港的情況，特區政府近年亦積極推動第三部門之發展。本文的重點是透過中港兩地的第三部門組織之個案研究，來檢視兩地第三部門之發展和狀況，其中，將集中從四個層面來探討和分析，包括：政策環境、法規制度、治理制度，以及決策過程與問責制度等。除了對這四方面做出探討外，本文亦嘗試對兩地之第三部門做一比較分析，並且對未來發展做一些建議。

Upon the rapid development of the Third Sector in Mainland China, three ordinances have been announced by the government (namely: the Society Ordinance (Amended) 1998; the Civil Non-Enterprise Ordinance 1998; and the Foundation Ordinance 2004). Similarly, the Hong Kong SAR government also wants to develop a vibrant third sector recently. This paper attempts to examine the recent development of the third sector both in Mainland China and Hong Kong through different case studies. The foci of the analysis would include four dimensions, namely: external environment and policy; legal framework; governance; and the decision-making as well as the accountability mechanism. Apart from the analysis of the third sector in Mainland China and Hong Kong respectively, a comparison of the third sector in the two regions will be made and some critical issues for future development would also be provided.