Research On The Internal Governance Of Charitable Organizations In The Republic Of China

The internal governance of charitable organizations during the Republic of China has both internal necessity and external possibility.The necessity lies in the fact that in the period of the Republic of China there were many kinds of charity organizations with new and old co-existing in the aspect of internal governance there were problems such as lack of funds,lack of responsibility,unclear accounts,corruption of education,superstition,rampant good stick.The possibilities are as follows: Firstly,the government formulates charitable laws to regulate and restrict the behavior of charitable organizations.Secondly,ethnic entrepreneurs who are enthusiastic about charity in the society give generously to provide financial support to charitable organizations;government funding has also become an important source of funding for some charitable organizations;and modern banks provide convenient conditions for charitable organizations to deposit funds in the Republic of China.Thirdly,the norms,management and supervision of the Nanjing National Government have provided useful experience for the internal governance of charitable organizations since the establishment of the Nanjing National Government.Fourthly,the emergence of accounting profession and accounting system in modern times provides technical support for the internal governance of charitable organizations.The constitution is the fundamental "constitution" for the internal governance of a charitable organization.Constitution is the code of conduct for charity organizations to carry out activities,which plays an important role in regulating the nature of charitable organizations,determining the organizational structure,standardizing the behavior of charitable personnel,and ensuring the normal operation of charitable organizations.The constitution should be formulated in accordance with the principle of simplicity rather than detail,and it is agreed that it will not be changed frequently.The articles of association of different charitable organizations are different in content and complexity.However,the name,purpose,membership,staff,business,meeting,funding and so on are essential in the articles of association.The articles of association shall not be amended lightly once agreed upon.The charters of charitable organizations are characterized by brevity,so most charitable organizations have separate rules to supplement the articles of association.After the establishment ofNanjing National Government,laws were formulated to standardize and review the contents of the articles of association of charitable organizations,and the charitable organizations were required to register with the Ministry of Administration for the record.However,in fact,there are not many charitable organizations recorded to the government and the Party Department,and the examination and management of charitable organizations by the government has not achieved significant results,so it can be seen that the supervision of charitable organizations by the government is effective and limited.From time to time to modern times,there have been some new changes in the internal management system of charitable organizations,which are different from the past:The original rotation system has gradually evolved into the board system,and the governing system has joined the new organizational structure of modern Western elements.With the establishment of democratic system in the West and the influence of western learning from the east to the east,the committee system,which is widely used in the political management department,has been gradually introduced into the internal governance of charitable organizations.Influenced by the idea of separation of powers among the three powers in the West,a supervisory body,the Board of Supervisors,appeared in the charitable organizations of the Republic of China,which was independent of the governing system and the board of directors.The Board of Supervisors is specifically responsible for supervising the conduct of charitable personnel,supervising charitable property,supervising the conduct of meetings,etc.The organization structure of charity organization is a dynamic structure,which will change from time to time and adjust in time in order to achieve maximum internal governance efficiency.Reasonable and perfect organization structure can show strong organization coordination ability when charity organization carries out concrete relief activities,and can obtain remarkable relief achievement.People are in the core position in the internal governance of charitable organizations.In the Republic of China,two famous charitable organizations,the Red Cross Society of China and the China International Famine Relief Commission,have their own unique characteristics in personnel management.The management of the members,staff and volunteers of the two charitable organizations is strict andstandardized,and the measures of reward and punishment are formulated to strengthen the management of charity personnel.The government has also introduced regulations to reward and punish charitable organizations or individuals,which provides a reference criterion for the management of internal personnel of charitable organizations.The personnel management system of the two charitable organizations can reflect the highest level of internal governance in the Republic of China.However,most of the examples listed in this paper are good governance cases.Due to the limitation of information,it is difficult to see the examples of charity organizations’ governance failure or mismanagement for a time.In view of the present academic circle ’ s research on the good hall of the Ming and Qing Dynasties,the phenomenon of governance confusion in the charity organization should not be a case,but the inevitable problems in the development of the organization.The accounting system is a necessary technical means for the financial management of a charitable organization and an important content of its internal governance.Funds are the economic basis for charitable organizations to carry out charitable activities.They mainly come from various forms of fund-raising,government grants,income from self-employed property,and income from membership fees and so on.Storage and distribution of the material is an important aspect of the internal governance of the charitable organization,the management level is an important manifestation of the internal governance ability of charitable organizations.In addition to the financial management system established within the charitable organization,the government has also issued laws to strengthen the review and supervision of the finance of charitable organizations.Charitable organizations take the initiative to open their financial affairs by hiring professional accountants to check accounts,compile and print the Credit Book,publish public reports,run their own publications,and so on.In the Republic of China,charitable organizations have made beneficial attempts in the formulation of articles of association,the construction of organizational structure,the management of funds and objects,and the disclosure and examination of financial information,the beneficial attempts made by the charitable organizations in the Republic of China in the field of internal governance provide a meaningfulreference and historical experience for the internal governance of the increasing number of charitable organizations today:Firstly,the formulation of clear articles of association is the first prerequisite for charitable organizations to carry out internal governance;secondly,sound organizational structure is the core element of charitable organizations in carrying out internal governance;thirdly,Open and transparent financial information disclosure system is the key for charitable organizations to gain social credibility;fourthly,external supervision is the pressure and motive force to promote charity organizations to improve their internal governance.