慈善组织信息披露制度研究
发布时间：2018-08-17 11:19
【摘要】：慈善组织信息披露制度也称信息公示制度、信息公开披露制度,是指慈善组织为保障捐赠者的利益、接受利益相关者的监督而依照法律规定必须将其自身的财务变化、运作状况等信息和资料向登记机关和业务主管机关报告,并向社会公开或公告,以使捐赠者充分了解情况的制度。建立有效可行的信息披露制度可以提高慈善组织的运作透明度,保障利益相关者知情权和监督权等合法权益的实现,从而增强慈善组织的公信力。还可以为慈善组织赢得更多的善款来源,从而增强慈善组织的筹款能力,使慈善组织的发展充满活力,进而推进我国慈善事业健康蓬勃发展,实现全民慈善。 但目前,我国还没有专门的慈善立法,使得慈善组织信息披露义务落实不力,严重影响慈善事业的发展,无法保障利益相关者的合法权益。可喜的是,我国颁布的《慈善捐助信息公开指引》(以下简称《指引》)对信息披露制度进行了较为全面的规定,但该文件缺乏强制力,而且对信息披露的监督和法律责任没有规定。所以亟待在我国建立史完善的信息披露制度。 本文旨在现有《指引》的基础上,借鉴国外和我国证券市场信息披露制度的先进经验,除引言和结语外,从信息披露制度的主体、内容、对象、途径、监督和法律责任六个部分展开探究。 第一部分信息披露的主体,即慈善组织。主要阐述了什么是慈善、慈善组织的定义和类型。本文认为慈善组织是致力于慈善事业的非营利组织,中国红十字协会也属于慈善组织,须承担信息披露义务。 第二部分信息披露的内容。信息披露的内容除了《指引》中规定的以外,笔者在对比国内外信息披露内容的基础上,认为还应该披露,慈善组织的章程、慈善组织的治理信息、项目信息、高级管理人员的薪酬和管理费等信息。慈善组织在披露这些信息时必须确保披露信息的真实性、准确性和充分性。 第三部分信息披露的对象。委托代理理论和利益相关者理论为信息披露对象的确立提供了法理依据。信息披露的对象包括,捐赠者、受助者、社会公众、政府部门、第三方评估机构和信息发布平台、志愿者和媒体。 第四部分信息披露的途径。信息披露途径的选择必须满足方便获取性和规范性的要求。信息披露的途径主要有：定期编制出版物和公告、定期召开信息发布会、建立慈善组织官方网站和建立联合性的或公共数据库。 第五部分信息披露的监督。利益相关者是信息披露的监督主体,信息披露的监督主要包括行业自律监督、国家监督、慈善组织内部监督和社会监督。这四类监督存在缺陷和问题,比如,行业自律性监管效果不良、国家监督发挥作用有限、慈善组织内部监督不力、缺乏有效的社会监督环节。要解决以上问题,第一,通过提高行业自律监督的专业性和拓展行业自律监督渠道等方式来加强自律监督；第二,充分发挥国家的监督职能；第三,完善慈善组织的监事会制度强化慈善组织的内部监督：第四,通过提高社会公众的权利意识来发挥社会公众的监督作用。 第六部分慈善组织违反信息披露的法律责任。慈善组织违反信息披露义务的行为主要表现为虚假记载或陈述、引人误解的记载或陈述、不当信息披露和重大遗漏。对于这些行为慈善组织都需要承担法律责任。法律责任主要包括民事责任,行政责任和刑事责任。民事责任方面,我们应当将信息披露义务认定为法定义务,当慈善组织因违反信息披露义务、捐款人撤销捐赠协议或者行政部门处罚造成财产损失时,慈善组织的监事应当以慈善组织的的名义,向法院提起诉讼,主张负责信息披露的理事、高级管理人员向慈善组织赔偿相应的损失。而行政责任则主要包括：对慈善组织进行警告、通报批评、责令停止活动、撤销登记及取消其相应的免税资格等行政处罚；对负责信息披露的理事,高级管理人员,监管机构可采取责令其高正、监管谈话、出具警示函等处罚措施。刑事责任方而,主要是根据我国刑法等相关法律的规定处理,笔者认为应当加大刑罚力度,从而督促慈善组织积极的履行信息披露义务。
[Abstract]:Information disclosure system of charitable organizations is also known as information disclosure system. Information disclosure system refers to that charitable organizations must report their own financial changes, operating conditions and other information to the registration organs and competent business organs and to the public in order to protect the interests of donors and accept the supervision of stakeholders in accordance with the law. Establishing an effective and feasible information disclosure system can improve the transparency of the operation of charitable organizations, protect the realization of the legitimate rights and interests of stakeholders, such as the right to know and the right to supervise, thereby enhancing the credibility of charitable organizations. It can also win more sources of charitable funds for charitable organizations. To enhance the ability of charitable organizations to raise funds, so that the development of charitable organizations is full of vitality, and then promote the healthy and vigorous development of charity in China, to achieve universal charity.
But at present, there is no special charitable legislation in our country, which makes the obligation of information disclosure of charitable organizations ineffective, seriously affecting the development of charitable undertakings, and unable to protect the legitimate rights and interests of stakeholders. However, the document lacks compulsory force and has no regulation on the supervision and legal responsibility of information disclosure. Therefore, it is urgent to establish a perfect information disclosure system in China.
On the basis of the existing Guidelines, this paper draws on the advanced experience of information disclosure system in foreign and domestic securities markets. Besides the introduction and conclusion, it explores the subject, content, object, approach, supervision and legal responsibility of information disclosure system.
The first part is about the subject of information disclosure, namely charity organization. It mainly expounds what is charity and the definition and type of charity organization.
The second part is the content of information disclosure. In addition to the content stipulated in the Guidelines, the author compares the content of information disclosure at home and abroad. On the basis of comparing the content of information disclosure, the author thinks that it should also disclose the Charter of charitable organizations, the governance information of charitable organizations, project information, the salary and management fees of senior managers, etc. Such information must ensure the authenticity, accuracy and adequacy of the information disclosed.
The third part is the object of information disclosure. Principal-agent theory and stakeholder theory provide the legal basis for the establishment of the object of information disclosure.
The fourth part is the way of information disclosure. The choice of information disclosure ways must meet the requirements of accessibility and standardization.
The fifth part is the supervision of information disclosure. The stakeholders are the supervisors of information disclosure. The supervision of information disclosure mainly includes self-discipline supervision, state supervision, internal supervision of charitable organizations and social supervision. To solve the above problems, firstly, strengthen self-discipline supervision by improving the professionalism of self-discipline supervision and expanding the channels of self-discipline supervision; secondly, give full play to the supervision function of the state; thirdly, improve the supervisory board system of charitable organizations and strengthen charity Internal supervision of the organization: Fourth, to play the role of public supervision by raising public awareness of the rights of the community.
Charitable organizations violate the obligation to disclose information. Charitable organizations violate the obligation to disclose information mainly for false records or statements, misleading records or statements, improper information disclosure and major omissions. Charitable organizations need to bear legal liability for these acts. Legal liability mainly includes civil liability. In civil liability, we should regard the obligation to disclose information as a statutory obligation. When a charitable organization violates the obligation to disclose information and the donator revokes the donation agreement or the administrative department punishes it for causing property damage, the supervisor of the charitable organization shall bring a lawsuit to the court in the name of the charitable organization. Zhang is in charge of the director of information disclosure, and senior managers compensate charitable organizations for the corresponding losses. The administrative responsibilities mainly include: warning charitable organizations, reporting criticism, ordering to stop activities, canceling registration and canceling their corresponding tax-exempt qualifications and other administrative penalties; supervising and controlling the directors, senior managers responsible for information disclosure. Institutions can take punishment measures such as ordering them to be upright, supervising conversations, and issuing warning letters.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.182
本文编号：2187455
[Abstract]:Information disclosure system of charitable organizations is also known as information disclosure system. Information disclosure system refers to that charitable organizations must report their own financial changes, operating conditions and other information to the registration organs and competent business organs and to the public in order to protect the interests of donors and accept the supervision of stakeholders in accordance with the law. Establishing an effective and feasible information disclosure system can improve the transparency of the operation of charitable organizations, protect the realization of the legitimate rights and interests of stakeholders, such as the right to know and the right to supervise, thereby enhancing the credibility of charitable organizations. It can also win more sources of charitable funds for charitable organizations. To enhance the ability of charitable organizations to raise funds, so that the development of charitable organizations is full of vitality, and then promote the healthy and vigorous development of charity in China, to achieve universal charity.
But at present, there is no special charitable legislation in our country, which makes the obligation of information disclosure of charitable organizations ineffective, seriously affecting the development of charitable undertakings, and unable to protect the legitimate rights and interests of stakeholders. However, the document lacks compulsory force and has no regulation on the supervision and legal responsibility of information disclosure. Therefore, it is urgent to establish a perfect information disclosure system in China.
On the basis of the existing Guidelines, this paper draws on the advanced experience of information disclosure system in foreign and domestic securities markets. Besides the introduction and conclusion, it explores the subject, content, object, approach, supervision and legal responsibility of information disclosure system.
The first part is about the subject of information disclosure, namely charity organization. It mainly expounds what is charity and the definition and type of charity organization.
The second part is the content of information disclosure. In addition to the content stipulated in the Guidelines, the author compares the content of information disclosure at home and abroad. On the basis of comparing the content of information disclosure, the author thinks that it should also disclose the Charter of charitable organizations, the governance information of charitable organizations, project information, the salary and management fees of senior managers, etc. Such information must ensure the authenticity, accuracy and adequacy of the information disclosed.
The third part is the object of information disclosure. Principal-agent theory and stakeholder theory provide the legal basis for the establishment of the object of information disclosure.
The fourth part is the way of information disclosure. The choice of information disclosure ways must meet the requirements of accessibility and standardization.
The fifth part is the supervision of information disclosure. The stakeholders are the supervisors of information disclosure. The supervision of information disclosure mainly includes self-discipline supervision, state supervision, internal supervision of charitable organizations and social supervision. To solve the above problems, firstly, strengthen self-discipline supervision by improving the professionalism of self-discipline supervision and expanding the channels of self-discipline supervision; secondly, give full play to the supervision function of the state; thirdly, improve the supervisory board system of charitable organizations and strengthen charity Internal supervision of the organization: Fourth, to play the role of public supervision by raising public awareness of the rights of the community.
Charitable organizations violate the obligation to disclose information. Charitable organizations violate the obligation to disclose information mainly for false records or statements, misleading records or statements, improper information disclosure and major omissions. Charitable organizations need to bear legal liability for these acts. Legal liability mainly includes civil liability. In civil liability, we should regard the obligation to disclose information as a statutory obligation. When a charitable organization violates the obligation to disclose information and the donator revokes the donation agreement or the administrative department punishes it for causing property damage, the supervisor of the charitable organization shall bring a lawsuit to the court in the name of the charitable organization. Zhang is in charge of the director of information disclosure, and senior managers compensate charitable organizations for the corresponding losses. The administrative responsibilities mainly include: warning charitable organizations, reporting criticism, ordering to stop activities, canceling registration and canceling their corresponding tax-exempt qualifications and other administrative penalties; supervising and controlling the directors, senior managers responsible for information disclosure. Institutions can take punishment measures such as ordering them to be upright, supervising conversations, and issuing warning letters.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.182
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