Research On Supervision System Of Charity Organizations In China

Charity,known as the third distribution method,plays an important and positive role in helping the poor and social security.As the carrier of philanthropy,charity organizations undertake various charitable activities.However,the consecutive charity scandals have had an adverse impact on society.Such as“Wuxi Suntech company donation fraud event”with bad influence a few years ago,this year's“Wuhuayan event”once again aroused people's attention,make the charity's credibility has been doubted,if this continues,charity organizations will lose credibility.Credibility is the cornerstone of the existence and development of charitable organizations,lose credibility,charity organization is difficult to exist,this will influence the development of philanthropy.To maintain the credibility of charitable organizations,it is not enough to provide support and protection,we also need to supervise them,it makes us realize the necessity of supervising charitable organizations.The emergence of philanthropy in China is late,but it has grown rapidly in the past 40 years,and the supporting laws and systems have been achieved step by step.As an effective rule,system plays an important role in guaranteeing and promoting development.The research object of this paper is the supervision system of China's charitable organizations.This article explains and analyzes from five parts.In the first chapter,the background and significance of this research,domestic and foreign literature,research methods and research ideas are introduced.This paper mainly introduces the research background,the basis of the topic selection and the significance of the research.Although China's philanthropy started late,with the development of social economy,it has made remarkable achievements,and the development of philanthropy has been included in the development plan.As the carrier of charity,the supervision of charity organizations should be carried out in parallel in order to promote the sound and healthy development of charity.Although China has initially established a supervision system for charity organizations,no one is perfect and the law is not perfect.This system also has defects and deficiencies.The purpose of this paper is to find the deficiencies in the current system and put forward suggestions to make up for the deficiencies.The second chapter,through the elaboration of the hot topic: “Wuhuayan event”,mapped out the defects existing in the current supervision system of charity organizations in China,aiming at triggering a discussion on the supervision system of charity organizations in China.The third chapter introduces the system design ofsupervising the charity organization in our country.According to the different supervising subjects,it can be divided into internal supervision and external supervision.Internal supervision refers to the establishment of certain institutions within a charity organization to supervise the behavior of the charity organization.External supervision can be divided into administrative supervision and social supervision,and social supervision can be divided again,which will be elaborated in the following paragraphs.The fourth chapter analyzes the defects and deficiencies in the system based on the current situation of the system.The system of the board of supervisors is not fully established in the internal supervision system and cannot play its due role.In terms of external supervision,the functions and powers of administrative supervision subjects are unclear,tax supervision is weak,and the degree of intervention of administrative organs in charitable organizations is too deep.The supervision system of third-party evaluation agencies and industry organizations has not been established effectively,which is the existing problem under the current system.In the fifth chapter,aiming at the problems existing in the supervision system of charity organizations in China,and learning from the experience of foreign countries in this system,the author proposes to establish an effective supervision system within charity organizations.In terms of administrative supervision,we should clarify the scope of duties of administrative supervision organs,strengthen and improve the supervisory duties of tax organs,and reduce the government's interference in charitable organizations.In terms of social supervision,the concrete Suggestions on improving the third-party evaluation system and the industry self-discipline system are expected to form a systematic supervision system for charity organizations,which will be helpful for the charity organizations to restore their credibility under the current environment,so as to further promote the charity 's development.