Research On The Government Supervision Legal System Of Charitable Organizations In China

Divided by the supervisors,Charity supervision is divided into social supervision and government supervision.Social supervision,also known as civilian oversight,is oversight by charitable association,the public,the media,and other non-governmental forces.Government supervision is relative to the social supervision,which is supervised by the administrative organ.Charitable organization,as one of the most distinguished legal entities in the "Big Society",has the characters of being private,self-governing and non-profitable.In the context of the Big Society,China is currently in the process of formation and development of charitable organizations.At the same time of the rapid development of various charitable organizations,the government's ineffective oversight is becoming a serious problem.This problem leads to many significant corruption charity scandals.In March 16th of 2016,the Charity Law has been passed at the closing meeting of the Fourth Session of the 12th National people's Congress.The Charity law is a turning point the development of philanthropy.However,the delegations have lots of controversy about the new Charity Law.They are focused on the week regulation of administrative department,the high manage cost of charity organizations and so on.How to strengthen governmental supervision on charity organization is becoming the key point of legislative perfection.It is also the keynote that this dissertation tries to demonstrate.In addition to the epilogue,this dissertation is divided into six chapters:The first chapter is an introduction,which is mainly analyzed and evaluated the study of domestic and foreign scholars in this aspect of the topic.The second chapter briefly outlines and analyzes the organizational form of the charity in different historical stages.It also discusses the formation patterns and types of charities and analyzes the current performance of charitable corporate type.The third chapter analyzes the government oversight of charities jurisprudence deeply and explores the necessity and regularity of government oversight of charities,comparing and analyzing the typical institutional experience of developed countries in government supervision.Chapter four is talking about the different modes of government supervision in United State,United Kingdom and Japan.Chapter five is researching on the current situation of government supervision of charities in China,analyzing the current situation and the reasons behind it.In Chapter six,it is analyzing the precondition of government supervision of charities in China,proposing the policies aiming to improve and complete the government supervision system.The main conclusions of the paper are as follows:First,the functional governance of government supervision can guarantee the public and the non-profit nature of the charitable property,which can effectively prevent the internal control of the charitable organizations,and it can also reduce the agency risk and make up for the lack of social supervision.Second,the access system of the charitable organization needs to reflect the dual value of the freedom of the association and the order of the society.Third,China should learn from the British model,and absorb the advantages of the model in United State and Japan.What's more it is necessary to establish the supervision mode which is leading by the civil affairs department,while the tax,audit and other relevant departments cooperate with each other.Classifying them according to the subject of the supervision,China should design a series of projects for the government to supervise of the law system.The civil affairs department should establish cooperation supervision mechanism with local government.China can adopt the dynamic regulation of the legal system,which is consisting of using the open collection of licensing supervision mechanism and the on-site inspection supervision mechanism.The major issues intervention and supervision mechanism can be used,so that the financial statements can be more standardized and open.Besides this the multi-level audit supervision system and the supervision system of the tax department are also necessary.