Public welfare undertakings: departments, enterprises and their facilities that directly or indirectly serve economic activities, social activities and residents' lives. It mainly includes tap water production and supply system, public transportation system, electric heating supply system, medical and health care system, culture and education system, sports and entertainment system, post and telecommunications system, landscaping system and so on. The characteristics of public welfare undertakings mainly include: ① Externality. Departments and enterprises belonging to public welfare undertakings and their activities are generally separated from the direct production process, individual business activities and daily life of residents, and exist independently and operate in parallel, forming a relatively independent system. ② Sociality. Most public welfare undertakings mainly rely on social investment and construction, and the funds are solved by the state finance. Investment mainly reflects social and environmental benefits. 3 * * * Enjoy. Many units and residents enjoy public welfare services. 4 invisibility. Most of the products provided by public welfare undertakings are intangible services, not tangible material products. ⑤ Welfare. The products provided by public welfare undertakings have the nature of social service and social welfare. The construction, operation and management of public welfare undertakings are generally divided into three categories: ① Pure commercial public welfare undertakings, such as the production and supply of electricity, are invested, constructed and operated by private enterprises and earn certain profits through capital turnover. (2) Public welfare undertakings invested by the state and managed by private enterprises, such as public transport companies. This kind of public welfare undertakings has large investment, long service life and certain welfare nature. (three) public welfare undertakings invested and built by the government, directly managed by the government or guided by relevant institutions, such as parks, swimming pools, primary and secondary schools, etc. This kind of public welfare undertakings have higher welfare components and lower operating income.
Charity: the general term for charitable relief activities organized by private individuals or social groups for victims, the poor and other people with difficulties in life based on the concept of compassion, sympathy and relief. The object, scope, standards and projects of its activities are determined by charitable donors. Charity is often carried out by some organizations. Social organizations and working institutions engaged in charity are collectively referred to as charitable organizations, such as 1949 various charity halls organized by the people in China (such as organizations for supporting the elderly, caring for orphans, practicing arts, sending doctors, delivering coffins, and providing disaster relief). ), foreign charity schools, workhouses, sisters of charity, modern social welfare institutions. In modern western countries, there are various foundations that use private wealth for public charity. This kind of charitable fund aims to finance research or service projects in the fields of education, science, medicine, public health and social welfare, and usually takes the legal form of charitable trust companies or non-profit associations. Before 1949, China's philanthropy was often dominated by foreign forces or local feudal forces, which invaded or profited from culture. After the founding of People's Republic of China (PRC), the government took over and reformed it, making it a social relief and welfare undertaking.