Research On The Adaptation Of The Enterprise Foundation To The Charity Law

On March 16,2016,the fourth session of the twelfth national people's congress passed the charity law of the people's Republic of China,This is an important event in our country's charity and even social field epoch – making.The charity act was amended on a large scale on the basis of the regulations governing foundations of 2004.Among them,the charity law compared with the previous laws and regulations on charitable organizations,there are many innovations,including: One is to actively adopt the concept of " big charity";Second,the establishment of charitable organizations from the previous licensing system to the direct grading system;Third,we have established a fair and fair information disclosure system by opening up;Four is to highlight the core of incentives;The fifth is the attitude of network fund-raising;Six is to implement the " approximation principle" of the residual property treatment system;Seven is to provide an opportunity for the development of public trust;Eight is to carry forward the charity culture to carry out legal.In China,charitable organizations mainly include foundations,social organizations,social service institutions in three forms,of which foundations are the main force of charitable organizations.Therefore,it is necessary to strictly regulate the fund-raising behavior of the foundation.The current regulations on the administration of foundations have been implemented since June 1,2004,and can be traced back to the measures on the administration of foundations adopted on September 9,1988.due to the implementation of the regulations on the administration of foundations,the measures on the administration of foundations have been abolished.With the promulgation of the charity law,the Ministry of civil affairs officially announced the regulations on the administration of foundations(draft amendment for comments).it has also further implemented the charity law and made changes from many aspects.the author specifically analyzed four major aspects: first,it has liberalized the public offering qualification,which is different from the original division of foundations into public offering foundations and non-public offering foundations,changing the state of public offering rights as the monopoly power of government-run foundations,so that more foundations can strive for public offering qualification and participate in the competition equally;The second is to regulate the information disclosure system,in particular,the foundation should be in the Ministry of civil affairs or designated charitable information platform unified release of charitable information,which will be incorporated into the unified management of the government regulatory authorities,is conducive to ensuring the openness and transparency of the foundation activities;Third,the prohibition of affiliated transactions requires the directors,supervisors and the secretary general of the foundation not to use their affiliated relations to damage the interests of the foundation,the beneficiaries and the public interest of the society,which is conducive to reducing the possible agency risk of the foundation,thus safeguarding the interests of the foundation;Four is to strengthen internal supervision,the board of supervisors has the supervision of the board of directors,the secretariat to carry out business,so as to prevent donors due to the lack of similar to shareholders in the company derivative litigation rights,and let the director and the secretary general have the use of power to kill the interests of the foundation.Through comparative analysis,the author found that because of the introduction of the " charity law",enterprise foundation according to the 2004 " foundation management regulations" to develop the articles of association and operation mode has been unable to adapt to the new development trend in the field of charity,and enterprise foundation in the operation of some practical problems: first,enterprise foundation network fund-raising is easy to break through the geographical restrictions,many enterprise foundations do not have the qualification of public fund-raising,but the use of network media to publish charitable information,which in fact constitutes a public fund-raising behavior;Second,corporate foundations fund-raising platform is not standardized,government regulation is difficult,most corporate foundations did not publish information in the Ministry of civil affairs unified or designated information platform,but through the enterprise to build a platform to release charitable information;Third,the enterprise foundation is controlled by the funded enterprises,especially the directors and secretary general of the enterprise foundation from the establishment of enterprises,so it is easy to be controlled by the establishment of enterprises;The fourth is the lack of internal supervision of enterprise foundation,lack of mutual supervision between its management,at the same time,its information disclosure system is not perfect.In view of these problems,the author puts forward some suggestions,in order to ensure that the enterprise foundation to adapt to the " charity law",to solve the above problems.First,standardize charitable activities,and actively apply for public donations;Second,improve the internal supervision system of enterprise foundation;Three is to achieve internal governance " to enterprise".