慈善法在国内虽属晚近之新法，但其调整的慈善事业不仅贯穿人类历史蔓延的数千年之中，且在国外的立法史亦已超过四百余年。而国内慈善立法起步较晚，所面临的问题困境又不可谓不多，依本书作者吕鑫博士之观点，其至少面临着三重困境，此即“公民慈善的合法性困境”“政府慈善的正当性困境”以及“慈善监督的有效性困境”；而这些困境之本质即在于公民权利与政府权力之权界划分，其具体问题纷繁复杂，无疑值得法学界认真思考和探究。

Although the Charity Law is a recent new law in China, the charity it regulates not only throughout the thousands of years of human history, but also has a foreign legislative history of more than 400 years. According to the author of this book, Dr. Lu Xin, it faces at least three dilemmas, namely "the dilemma of the legality of citizen charity", "the dilemma of the legitimacy of government charity" and "the dilemma of the effectiveness of charity supervision"; The essence of these dilemmas lies in the division of civil rights and government power, and their specific issues are complex and undoubtedly worthy of serious consideration and exploration by legal scholars.（AI翻译）

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