学者杨团在《公司慈善与培育中国公司的慈善文化》一文中提到,100多年前,欧美国家的富豪一开始采用慈善信托的方式,即委托信得过的人向慈善机构捐赠。后来,一批受慈善思想影响的工业巨头创造了一种公司形式的慈善基金会,1910年,洛克菲勒基金会成立,次年,卡内基基金会成立。之后, In his article “Charity and Cultivation of Philanthropy in Chinese Companies,” scholar Yang Tuan mentioned that more than 100 years ago, the rich in Europe and the United States started adopting the method of charitable trust, ie entrusting trustworthy people to donate to charities. Later, a group of industrialized giants influenced by philanthropic ideas created a corporate philanthropic foundation. In 1910, the Rockefeller Foundation was established. The following year, the Carnegie Foundation was established. after that,