Perfection Of Information Disclosure System Of Charitable Organizations In China

Charitable organizations refer to non-profit organizations that comply with the provisions of the charity law and aim to carry out charitable activities for the society.Charity organization information disclosure refers to the act that charity organizations actively or passively disclose charity related information to the government,donors,the public and other relevant objects according to certain principles and forms in order to ensure the public’s right to know.The information disclosure system of charitable organizations refers to the service requirements or code of conduct formed by the information disclosure of charitable organizations.From the legal point of view,charitable organizations are required to disclose information because of the publicity of charitable organizations and the public’s right to know.From a social perspective,it is because information disclosure can protect the legitimate rights and interests of donors,strengthen the supervision of charitable organizations,promote the rational allocation of charitable resources and enhance the credibility of charitable organizations.Therefore,China has issued normative documents such as charity law,measures for information disclosure of charitable organizations and supporting local laws and regulations,which has gradually formed the information disclosure system of charitable organizations in China.However,at present,there are deficiencies in the legislation and implementation of China’s charity organization information disclosure system: in the legislation,there are some problems,such as lack of pertinence in the content of information disclosure,imperfect methods,general provisions of government supervision subjects,simple provisions of other supervision methods,too light legal responsibility and imperfect types.In the implementation,the information disclosure content is incomplete,untrue and not timely;The ways of donor supervision are not perfect,the government supervision is a mere formality,the public supervision is weak,and the third-party supervision develops slowly;It is difficult to hold charitable organizations accountable.Therefore,China needs to further improve the information disclosure system of charitable organizations.In view of the above problems,we can learn from the advanced systems of foreign countries.In terms of content and methods,we can learn from the classified information disclosure method and the benign operation of the unified information platform.In terms of supervision methods,we can learn from efficient government supervision,guaranteed social public supervision and mature third-party supervision.In terms of the legal liability system for breach of obligations,we can learn from the informant’s litigation,perfect accountability mechanism and the setting of legal liability.By learning from the extraterritorial system and combined with China’s national conditions,this paper puts forward the following suggestions around the shortcomings of China’s charity organization information disclosure system: first,refine the content of charity organization information disclosure.Classified information disclosure shall be implemented for charity information from three aspects: the scale of charity organizations,the content of information disclosure itself and the characteristics of charity information.At the same time,the regulations on information disclosure of charity organizations shall be formulated to clearly specify the specific standards of information disclosure.Second,improve the way of information disclosure of charitable organizations.Including expanding offline disclosure methods and improving online disclosure methods,focusing on improving the unified national and local charity information disclosure platform.Third,improve the information disclosure supervision system of charitable organizations,and improve donor supervision,government supervision,public supervision and third-party supervision respectively,with multiple supervision methods in parallel.Fourth,improve the legal liability system for breach of obligations,including improving the ways to investigate civil legal liability,strengthening the punishment of administrative responsibility and clarifying criminal legal responsibility.