On The Information Disclosure Of Charitable Organizations

After 2008,philanthropy has entered a new stage,the rule of law of charity came into public view,the public charity became the social mainstream.According to the charity blue book: China charity development report(2016),our country has 326000 social groups,4719 foundation,327000 private non-enterprise entities,the size of the charity is big.In wenchuan earthquake of year 2008,Charity has played a tremendous relief function,made up for the deficiency of the government relief.But since then,the charity's credibility showed a trend of decline,being reported many illegal behavior which is not in conformity with the purpose of charity,the outbreak of the incident such as "guo meimei incident","lijiang loving mother",has exposed the the phenomenon of corruption,fraud about charity in our country,which led to the absence of credibility of charity.The root of the problem is that the information disclosure of charity is illegal and opaque.The Charity Law(2016)undoubtedly played a shot in the arm for the development of philanthropy.The Charity Law specially sets up a chapter of charity information disclosure,making some new rules,to emphasize its attention to the charity information disclosure.Trying to take this opportunity,the author intents through the discussion,to explore its system principle,summarizes its development status,and find the defects of the current.And combing foreign related systems,summarizing its experience to optimize the system construction of our country,for the construction of the charitable organization in China towards a new height.This article altogether is divided into four parts to discuss charity information disclosure system.The first part has carried on the definition to the concept of charity,and introduces the definition of charity in several countries.It also defines the concept of information disclosure.Through some theories like theory of right to know,theory of social public to show the theoretical basis of charity information disclosure system.And improve to value of charity information disclosure system by protecting the legal rights and interests of the donor,optimizing the allocation of resources,improving the charity charity credibility.The second part firstly summarizes the legislative level of charity information disclosure regulation,divided it into two parts :before the legislation of charity law and after legislation of charity law.In chronological order,it list the laws and regulations about information disclosure,and focus on the regulations of the Charity Law.At the same time,according to the report,the case data and so on to summarize the problem in practice,while comparing the how information disclosed in different charity such as SEE foundation,the Red Cross and so on.Finally,combining the above analysis,it put forward the conclusion that the current charity information disclosure system is lack of effective regulations in some aspect like legal entity,content,methods,regulation,remedy approach and legal responsibility.The third part is asking the other counties for inspiration and ideas,it summarizes the legislative model,legislative characteristics and system design about this system in Britain,the United States and Germany.And finally sums up several Suggestions to construction of information disclosure system in our country.The fourth part,according to the above research,it put forward to some suggestions on perfecting the information disclosure system.It includes that determining the charitable organizations and civil affairs departments as the legal entities of information disclosure,elaborating and classifying the information content,Constructing a unified information platform,forming an effective information disclosure supervision system,perfecting the relief way and legal liability and so on.