自改革开放以来，我国官办慈善组织的发展经历了一个由政府严格控制发展到制度萌芽，再到制度逐渐完善的过程。2016年《慈善法》的正式出台和实施推动了我国慈善事业的健康、快速和高质量发展。在政府大力鼓励慈善事业发展的宏观政策环境下，官办慈善组织得以获得更大的发展空间和更大的发展机遇。本文以新制度主义为理论框架，从官办慈善组织的制度环境入手，分析我国官办慈善组织合法性来源与行政吸纳现状，并基于制度环境讨论Z市慈善总会能力建设特征。本研究旨在梳理和分析官办慈善组织的制度环境现状，为其发展提供政策研究参考，从而推进慈善组织的壮大和服务效率的提升。此外，本研究也将扩展新制度主义的研究范围，对政府转移职能和政社关系问题进行补充研究，同时关注行政吸纳特性，为平衡其合法性地位与专业能力建设提供理论指导。

在对Z市慈善总会进行参与式观察与半结构访谈后发现，官办慈善组织的制度环境赋予组织合法性的同时推动了对总会的行政吸纳，组织对政府的资源依赖形成依附，自身对合法性的要求可能更高，加强了行政吸纳的效果；其次，官办慈善组织主动汲取合法性地位及制度环境优势，进行能力建设；再次，当前我国政府在社会组织的专业能力建设方面支持有限，官办慈善组织在不断提升合法性的同时应组织专业项目运作能力建设。基于此提出以下建议：政府应不断优化制度设计和沟通模式，促进行业协会的发展，引入专业力量。对于官办慈善组织来说，首先要克服行政吸纳的惰性，提升组织活力；其次，可以借助合法性优势，提高筹资效果；最后，需要不断发展专业项目，提高竞争能力。

The development of government-run charitable organizations in China has undergone a process from strict government control to the establishment of a system, and then to the gradual improvement of that system since the reform and opening up. The official implementation of the Charity Law in 2016 has significantly promoted the healthy, rapid, and high-quality development of charity in China. Under the macro-policy environment where the government actively encourages charity development, government-run charitable organizations have gained greater space and opportunities for development. This paper adopts new institutionalism as its theoretical framework, focusing on the institutional environment of government-run charitable organizations. It analyzes their legitimacy sources and current administrative absorption status in China, while discussing capacity building characteristics based on Z City's Charity Federation institutional environment. In addition, this study will also expand the research scope of new institutionalism, supplement the research on government transfer of functions and political social relations, and focus on the characteristics of administrative absorption, providing theoretical guidance for balancing its legitimacy status and professional capacity building.

Through participatory observation and semi-structured interviews with Z City's Charity Federation, it is found that the institutional environment of government run charitable organizations not only endows the organization with legitimacy, but also promotes administrative absorption of the association. Organizations rely on government resources to form dependence, and their own requirements for legitimacy may be higher, strengthening the effectiveness of administrative absorption; Secondly, government run charitable organizations actively draw on their legal status and institutional advantages to build their capacity; Once again, the current government in China has limited support for the professional capacity building of social organizations. Government run charitable organizations should organize professional project operation capacity building while continuously improving their legitimacy. Based on this, the following suggestions are proposed: the government should continuously optimize institutional design and communication models, promote the development of industry associations, and introduce professional forces. For official charitable organizations, the first step is to overcome the inertia of administrative absorption and enhance organizational vitality; Secondly, the advantage of legitimacy can be utilized to improve the effectiveness of fundraising; Finally, it is necessary to continuously develop professional projects and improve competitiveness.