Research On Fiscalization Of The Donated Funds In China

With the development of economy and social civilization in China, charity is gaining recognition from government and common people. The government has been clearly aware that obtaining resources only through the original channels is far from solving all kinds of social problems and public crisis faced during social transformation period. The government has to consider mobilization and utilization of the folk charity resources. In China's current government leading social system, a lot of donated funds mainly are relying on government financial system for operation and supervision, imposed by the equivalent of a government "charity tax". And their operation way is also similar to the government to finance capital management way, so they become truly "quasi public financial capital". This kind of fund management mode will violate the principle of using the donated funds, and will produce a lot of social problems, which raises the topic of fiscalization of the donated funds. The government is actively exploring an effective management mode of donated funds.Based on the above consideration, this paper selects fiscalization of the donated funds as a research perspective. In the thorough analysis of the phenomenon, the thesis summarizes the cases which violates the special law and principle of the donated funds and finds out the profound reasons behind, namely "The government sponsors charity". Then, through using the advanced experience of the charity developed countries and regions, the thesis puts forward how to improve the use of donated funds in the short-term and constructs countermeasures and strategic thought in the long-term.This paper divided into six chapters. Chapter one is introduction, which includes the meaning of the thesis, and the charitable research situation of the donated funds in the domestic and internationally. Finally, there are illustrated the innovation points on this article and main content.The secondly chapter firstly introduces the related concept of donated funds to NGO, NPO, non-governmental organizations, etc. Secondly, it briefly explains the concept of the donated fund and general operation procedure of the funds. Moreover, this chapter briefly introduces the theoretical basis of the paper. Finally, this paper analyzes the charity development of our country, and points out that the charity although condition in recent years has rapid development, but it still in the stage of "led by the government".Chapter three is one of the core contents of the full thesis, in view of a typical case study that the government management mode of the donated funds in major disaster, we explain the management mode of donated funds is similar to the fiscal funds in essence. So we can further describe the fiscalization phenomenon of donated funds. This chapter is divided into three parts to specific description:the government is the handler of donated funds, and the operation mode is through the fiscal system of government, regulatory way is mainly administrative measure.Based on the description of the phenomenon in the third chapter, the fourth chapter in-depth analyzes the society question and the root of this phenomenon. This chapter is still analysis the same three parts:the handler of donated funds, the operation mode, administrative way. There are a lot of subjective and objective reasons, for example, the government lacks the operational experience of donated funds, the situation of our government has been very serious offside, and the non-governmental organizations themselves are also very small and weak, it is very lack the ability of project operation. This unbalance between government and non-governmental organizations makes the non-governmental organizations to become "disadvantaged", and does not have "the right to speak" in the management of donated funds. So, the root of fiscalization phenomenon is that our government is on the leading position in the social charity, or namely "The government sponsors charitably", or called "official charity" phenomenon.Chapter 5 tries to learn the advanced management and operation experience of donated funds, through analyzing Oxfam Hong Kong, Taiwan relief foundation, the United States ford foundation. The main experience:(1) the function of government is support, guidance and supervision. The government needs to give the strong support to the philanthropy from various aspects, such as financial support, tax preferential policies, more liberal transparent management to NGO; (2) the NGO attaches great importance to the self-management and the training of independent ability and gets the attention to beneficiary needs, project operation regulation, capital information openness, etc. In addition, the charity culture atmosphere in these countries and regions is very thick, and the level of social donation is high.In reference of international experience and combined with actual situation in China, the sixth chapter puts forward the improvement countermeasures and suggestions of the donated funds. In the short term, the Chinese government is still in management position of donated funds; it should be subject to the following aspects:strengthening policy enforcement efforts, establishing accountability mechanism; Advocating participatory ideas, enhancing multilateral communication and cooperation; strengthening the multi-agent supervision, introducing the external audit supervision; Expanding information open channel. In the Medium-term and long-term, our strategy formulation main is combined with the government and NGO cooperation theory. This paper proposes two models:the government support and guide non-governmental organization mode, the government and non-governmental organization cooperative model.It should be a great change in operating mode of donated funds to shift from government leading to independent running NGO supported by government, which requires an adjustment in the relationship between the government and non-governmental organization with an aim at developing charities. This is not only about the development of charity itself, but also about many social factors. Therefore, the operating mode transformation of donated funds asks for joint efforts from every sort of social power.