Research On Legal Issues Of Disclosure Of Charitable Trust Information

Charitable trust means that the trustor entrusts his/her property to the trustee according to law for charitable purposes,and the trustee manages and displaces the trustor’s property in his/her own name and carries out charitable activities.Charitable trust is an important part of the development of contemporary philanthropy.Its core content is the management and disposal of charitable property.Charitable trust is established for charitable purposes,and public credibility is its vitality and soul.China’s charity trust started in 2016.Due to the late start of China’s charity trust,the overall scale is not large,the information disclosure system of charity trust is not perfect,and the opacity and non-disclosure of information in the operation of charity trust occurs from time to time,which has a certain negative impact on the credibility of charity trust and restricts the development of charity trust.Improve the system of charitable trust information disclosure is a necessary choice in the development of charitable trust system in China,only to the public,stakeholders,the establishment of a public charitable trust property and operation status and the final destination,in order to urge charitable trusts,benign and healthy development of the at the same time,improve the system of charitable trust information publicly can attract more people to participate in the activities of charitable trust,promote sustainable development of philanthropy.The disclosure of charitable trust information mainly means that the important information in the management and disposal of charitable trust property must be disclosed.Firstly,it explains the basic theory of charitable trust and charitable trust information disclosure,clearly defines the meaning of charitable trust and charitable trust information disclosure,and proposes that the theoretical basis of charitable trust information disclosure mainly includes the theory of public credibility,the theory of the right to know and the theory of public welfare.Second,the introduction of Chinese and foreign legislation and practice of charitable trust information public,charitable trust information disclosure lack of special legislation in our country,the charitable trust information to the public in practice difference is very big,outside the United Kingdom,the United States,Japan and other countries charitable trust information disclosure system is relatively mature,to perfect our charitable trust information disclosure system has the certain enlightenment from;Thirdly,it analyzes the main problems of the current charitable trust information disclosure system in China,such as imperfect legislation system,unclear content disclosure,imperfect supervision system and non-standard accountability.Finally,in view of the problem of charitable trust information disclosure in our country,combined with practical experience and outside our country actual situation,put forward by making a special code for the normative documents should be system,avoid the conflict of laws,public charitable trust annual work report regularly,regulated charitable trust related transactions,combining the internal supervision and external supervision and improve the charitable trust information public supervision system,strengthen the charitable trust information public accountability,security information true,complete and timely public charitable trust.