【摘要】 随着国家对共同富裕发展目标的强调、企业家财富传承阶段性高峰的出现、国际移民和财富流动的增多，社会财富管理议题日益重要。作为一种专业、现代、组织化的社会财富管理工具，基金会可以通过分配、传承、保护和实际使用等路径促进社会财富管理。当前我国社会财富管理存在基金会优化社会财富分配格局的作用发挥不充分、传承社会财富受到一定制约、保护财富的信托配套政策不健全、将社会财富引导到公共服务领域的作用不强等问题。为应对我国社会财富管理中的现实挑战，建议积极培育基金会组织，加大财税支持力度，优化监管方式，加强文化和价值引导，更好发挥基金会在促进社会财富管理中的重要作用。更多还原

【Abstract】 With the emphasis on the development goal of common prosperity, the emergence of a phased peak in the inheritance of entrepreneurial wealth, and the increase in international migration and wealth flow, social wealth management issues are becoming increasingly important. As a professional, modern, and organized tool for social wealth management, foundations can promote social wealth management through distribution, inheritance, protection, and practical use. At present, there are problems in China’s social wealth management, such as insufficient role of foundations in optimizing the distribution pattern of social wealth, certain limitations on inheriting social wealth, inadequate trust supporting policies for protecting wealth, and weak mechanisms for channeling social wealth into public services. To actively address the practical challenges in China’s social wealth management, it is recommended to cultivate foundation organizations,increase financial and tax support, optimize regulatory methods, strengthen cultural and value guidance, and better play the important role of foundations in promoting social wealth management.更多还原