Research On Supervision Mode Of Charity In China

Philanthropy is called the third social allocation besides tax allocation and market allocation, which effectively promote social justice and has an important role in the building a harmonious society. However, due to the difference of the public charity awareness, the imperfections of Chinese charitable tax law, the independence of the supervision mechanisms and the inadequacy of charity violations, the inefficiency of raise and utilization of charity fund, the decline of charity credibility or some other issues, making the run of philanthropy, particularly its supervision mode highlights a big problem.What’s more, the continuous exposure of negative events like charity scandals and charity corruption in recent years have been promoted philanthropy the cusp of public opinion. Therefore, China will have to improve its supervision mode of charities in a further step so that those negative issues on charity can be correctly guided and opportunely constrained.This paper is divided into a total of five parts:The first part is an introduction, and the research background, research status, significance, research focus and research methods of the essay are described one by one. The second part is about comprehensive analysis of development and status of charity in China, including the definition and distinguishing of charity, philanthropy and other related concepts; the development process of charities; the dominate factors of charities; the existing form of charities and the operation mode of charities.The third part puts emphasis on analyzing the current legal supervision mode in China. Based on which, seven specific drawbacks are pointed out. The fourth part has a depth study on the supervision mode of America, British and Germany. By comparing these three modes with Chinese legal supervision mode, what can we learn from above three modes are apparent. The fifth part proposes some specific strategies from two aspects: external supervision and internal supervision against the drawbacks on supervision mode mentioned in the third part, taking advantages of advanced experience from America, British and Germany.