Research On Degree Of Information Disclosure Of Public Welfare Fundation In China

Public welfare foundation as an important charitable organization form,bear the operational funds and management charitable project of the task,so the development of public welfare foundation is related to the charity industry "future".In the development of public welfare foundation is the most important part of the information disclosure,because information disclosure is not only the foundation of the survival and development of public welfare foundation,but also the community to understand the public welfare foundation of the bridge,therefore,public welfare The Foundation needs to pay great attention to the implementation of information disclosure.In the academic circles of our country,Professor Liu Peifeng of Beijing Normal University and others have suggested that charitable organizations have chosen some degree of openness and transparency because they want to let the public choose themselves through such a practice.This is a public market In the competition.In other words,charitable organizations should choose their own scope of information disclosure,the law does not make mandatory provisions.However,in order to implement a non-mandatory information disclosure system,we must meet the public welfare foundation has established a social operation mechanism of the basic premise,and also need public welfare foundation has been formed in the organization and management of a certain Autonomy,can be flexible according to the market,the requirements of the socialization of the choice of information disclosure;in the industry management,there must be to promote the progress of the entire charity social security mechanisms,such as the survival of the fittest mechanism.At present,this concept is too ideal for the development of China's charity industry;and,in practice,the public welfare foundation has shown a lot of deficiencies in the process of information disclosure,which makes the public welfare foundation's serious decline.Therefore,under such a background,the development of the Public Welfare Foundation still requires a mandatory information disclosure system to regulate its information disclosure.And the reasons for the mandatory information disclosure system,from the legal point of view,is in line with the obligations of honesty and credit requirements and the protection of the right to know the interests of stakeholders;from the social point of view,there is also information asymmetry,efficiency Market,public product theory can demonstrate the necessity of a mandatory information disclosure system.In addition,the degree of information disclosure on the issue of Tsinghua University NGO Institute of Deputy Director Professor Jia Xijin,who proposed non-profit organizations can not have a secret claim.In this view,the Foundation must disclose all the information.The ultimate goal of disclosing all the information is to establish the credibility of the charity industry in society,so as to maintain the long-term development of the industry as a driving force.But its drawbacks are obvious,that disclosure of all the information may be to the development of the Foundation to create unnecessary obstacles,affecting its development vitality.It is necessary to implement a mandatory information disclosure under the premise of the implementation of a degree of information disclosure system.Thus,there are such a view in the country,Tsinghua University NGO Institute Professor Deng Guosheng and others believe that charity is not the more transparent the better,the transparency of charitable organizations is also a border.According to the degree of information disclosure to protect personal privacy as the legal basis,the degree of information disclosure should be fully to protect the cause of the Foundation to achieve the realization of the interests of donors to achieve the criteria for judging.