| At present,a large number of charity organizations carry out charity fund-raising activities through the Internet fund-raising information platform,and the public also widely participate in charity fund-raising activities.However,due to frequent fraud,the credibility of charity organizations and online charity fund-raising information platforms have gradually declined.The main reason lies in the regulatory effectiveness of the regulatory system.From the perspective of information disclosure,this paper discusses the degree of information disclosure undertaken by different responsible subjects,and studies the combination of foreign practice and China’s current situation,in order to get a suitable model for the development of charitable fund-raising in China.The first chapter is divided into two parts.The first part will sort out the current situation of charitable fund-raising information disclosure under the background of Internet,including the current situation of legislation and practice as well as the current problems.The current situation of legislation includes sorting out the current main laws and regulations on the disclosure of charitable fund-raising information and official government documents;the practice is based on judicial practice and the subjects of responsibility.The second part will summarize the defects of the current charity fund-raising information disclosure system,including the lack of accountability system of charity organizations,the lack of self-discipline supervision of Internet fund-raising platform and the lack of third-party evaluation supervision.Then it leads to the discussion of the above three directions.The second chapter is divided into three parts.The first part will discuss the background,basis and importance of establishing the information disclosure systemof charitable organizations.The background and basis mainly include the current background of accountability system,the weak external regulatory effect,and the lack of internal governance capacity of charitable organizations.The second part studies the British Charity Committee,combining with the comparison of China’s current situation,to explore the feasibility of embedding the existing accountability system in China.The third part is the summary of the above discussion,and puts forward the corresponding suggestions to establish the information disclosure accountability system of charitable organizations in China.The third chapter is divided into three parts.The first part will study the defects and reasons of the self-regulation of Internet fund-raising information platform,mainly including the weak self-regulation commitment caused by the lack of credibility,unclear access standards,etc.;and the analysis of the reasons are mainly the study of external regulatory incentives and internal governance.The second part and the third part are about the research of the Go Fund Me platform in America,combining with the comparison of the current situation on the self-regulation of China’s Internet platform,especially the self-regulation of the hybrid management organization with the example of Shui Di Chou platform,the corresponding conclusions and suggestions on self-regulation of online fund-raising information platform are drawn.The fourth chapter is divided into three parts.The first part will sort out the background and basis of introducing the third-party evaluation regulators in China,mainly including the basis on the legal level,the right to know of the public and the supplement of the external supervision and internal governance effectiveness of this kind of supervision mode.The second part is the study of a website in America,the Charity Navigation,including its evaluation mode,evaluation contents,reasons for choosing evaluation metrics and the its current situation.Through comparing the practice of the third-party supervision organization of charity organizations inGuangzhou,we can draw lessons from it.In the third part,through the above comparison and reference,we can get the corresponding suggestions for improvement,including the corresponding guidance of development and suggestions to improve the legal provisions. |