Study On The Charity Information Disclosure System

With the advancing of economic development,Philanthropy is growing.At the turning point of Wenchuan earthquake in 2008,society and the government find that the charity organization can make up for the failure of government’s relief.Then,they pay attention to the remedy function of charity organization.The public and the media also pay more attention to charity activities than ever.Therefore,Charities has been reported many illegal behavior which does not conform to the charitable purposes by media,such as Henan Song Qingling fund lending event and Guo Meimei event.The public participation in charitable activities also decreased year by year.And the development of Philanthropy is Seriously hindered.For clearing the developmental disorders,it is necessity that put charity information disclosure system in legislation.The first part is introduction which stand in the point of the charity information disclosure system about the international and domestic background of construction.It analysis the purpose and significance of the construction of information publicity system and discussion the necessity of the construction of the charity information disclosure system from the macro to shows the method of research and innovation.The second part is an overview of the system of charity information disclosure which define the concept of charity organization and discussion the forms of charity organization.It demonstration the necessity about the establishment of China’s charity information disclosure system from the theory of public charity organization,the public right to know,information asymmetry,request of eighteen the fourth plenary session,social contract,demand of free market economy.The third part is the status and problems of information disclosure of the charity organizations in China.It stand in the two points from the present situation and practice in legislation to analysis our country’s relevant information disclosure about the the current situation and problems in legislation.According to the data which is from the specific research about charity information disclosure,and making the China Charity Federation,The Chinese Red Cross and Smile angel Foundation as the actual case, it can be the conclusion that our society has 4 different questions in the practice,which is the impediment of administrative controls charity information disclosure,the confusion of information disclosure subject,the indistinct of information disclosure contents,the non standardization of Information disclosure procedures,the lack of relief channels of information disclosure.The fourth part is the investigate of foreign charity information disclosure system.It analysis 4 countries’ like USA, Britain, Germany, Japan,charity information disclosure system from the sectors of the sources of law and the specific content.To contrast the characteristics of four system construction,our country can reference that the design of the system of our country should choose open system suitable for social development,adhere to the principle of mandatory information disclosure and the principle of charity organization classification information.The fifth part is suggestion of perfecting China charity information disclosure system.In the foundation of the first four parts,the article propose the suggestions 7 points that the information disclosure system should be incorporated into legislation,which contains the reduction of administrative intervention and restoration of market competition to charitable organization,to reset the principle of information disclosure,reasonable defining the subject of information disclosure,the reasonable definition of the contents of information disclosure,uniting the procedure of information disclosure,establishing the of information disclosure system,clearing and defining the imputation requirements of violation in the charity information disclosure.