【摘要】 慈善事业作为第三次分配的主要方式，对推进和实现共同富裕有重要意义。基于2018年中国家庭追踪调查(CFPS)数据，使用两部模型和Heckman模型实证分析收入水平、社会信任对城镇居民慈善捐赠的影响，研究发现，城镇居民的收入水平和社会信任水平对其慈善捐赠具有显著的促进作用，这种作用效果存在显著的性别、管理职务和教育程度的差异。机制分析表明，收入水平会通过社会信任水平间接地影响城镇居民的慈善捐赠行为。建议不断提升居民的收入水平，强化慈善捐赠的互惠规范，营造良好互信的社会氛围，以充分发挥慈善事业在改善收入和财富分配格局以及促进共同富裕中的作用。更多还原

【Abstract】 Charity, as the main way of the third distribution, is of great significance to promote and realize common prosperity.Based on the data of the China Family Panel Studies(CFPS) in 2018,this paper empirically analyzes the effects of income level and social trust on urban residents’ charitable donations, and discusses the influence mechanism.The results show that the income level and social trust level of urban residents have a significant promoting effect on their charitable donations, and this effect has significant differences in gender, management position and education level.The result of mechanism analysis shows that income level indirectly affects urban residents’ charitable donation behaviors through social trust level.It is suggested to continuously raise residents’ income level, strengthen reciprocity norms for charitable donations, and create a good social atmosphere of mutual trust, so as to give full play to the role of philanthropy in improving the distribution pattern of income and wealth and promote common prosperity.更多还原