中文摘要：

慈善目的事业是慈善概念界定的中心问题。英国慈善目的事业从神灵崇拜逐渐走向世俗化和普遍化,其每一目的事业均有了较为清晰的界定和描述。我国慈善立法可以在借鉴英国慈善法的基础上,规定慈善目的事业制定的公益性标准,明确各类慈善目的事业的具体界线和样态,申明慈善组织之公益性检测的行政程序以及申报程序,并明定慈善组织或者慈善活动违反或规避慈善目的事业有关规定的处罚。

英文摘要：

The affair for charitable purpose is central to defining the concept of charity. British affairs for charitable purpose gradually change form worship into secularization and generalization, each of which has a more clear definition and description. China＇s legislation for charity should learn from British charitable laws, determine the public welfare standards of affairs for charitable purpose, define specifically the boundaries of various affairs for charitable purpose and specific modes, provide administrative procedures and reporting procedures for determining the public welfare standards of charitable organizations and stipulate the penalties that the charitable organizations or charitable activities are carried when they violate or circumvent the regulations for affairs for charitable purpose.