我国慈善捐赠信息公开的法律问题研究
发布时间：2018-10-15 16:49
【摘要】：公信力是慈善组织的灵魂和生命力,慈善组织一旦陷入慈善信任危机,想重新获得社会公众的信任是十分困难的,这直接影响着善款的募集。当前我国慈善事业正处于重创后重塑形象的重要时期,如何让社会公众重新恢复对慈善组织的信任是一项亟待解决的问题。完善的慈善信息公开制度是社会公众对慈善事业恢复信任的最佳选择,因为社会公众了解了慈善组织的相关运作,知道了捐赠款的来源和去向,有助于促进慈善事业的良性、健康运作,而且慈善信息公开的质量越好,慈善组织募集善款更容易,其获得的收益越大。反之,一旦慈善活动出现问题时,公众的第一反应是质疑慈善组织。本文主要从四部分对我国慈善捐赠信息公开的法律问题进行了研究。本文引言部分介绍了本文的选题背景和意义、归纳总结了国内外慈善信息公开的相关研究文献、简单介绍了文章的研究方法以及创新点;本文的第一部分着重阐述了慈善捐赠信息公开的基础理论,在对慈善、慈善捐赠、慈善信息公开等相关概念的研究基础上,进一步提出慈善捐赠信息公开的相关理论,并且进一步分析了慈善捐赠信息公开的制度价值;第二部分主要研究了我国慈善捐赠信息公开存在的问题,包括法律缺失、主体不明确、公开内容和方式不全面、法律救济四个层面存在的问题;本文的第三部分详细介绍了英国、美国以及我国台湾地区的慈善信息公开制度,分析总结了国外和台湾地区的有益经验,并与当前我国社会实际相结合,试图在法律制度框架内寻找到完善我国慈善捐赠信息公开制度的正面启示;本文的最后一部分是本文的重点,在文章前三部分的研究基础上,笔者从法律规范、明确公开主体、完善慈善信息公开内容和方式、法律救济等方面提出解决我国慈善组织信息公开目前存在问题的可行性措施。
[Abstract]:Credibility is the soul and vitality of charitable organizations. Once charitable organizations fall into the crisis of charitable trust, it is very difficult to regain the trust of the public, which directly affects the collection of donations. At present, philanthropy in our country is in the important period of rebuilding the image after heavy losses. How to restore the trust of the public to charity organizations is an urgent problem to be solved. A perfect charity information disclosure system is the best choice for the public to restore their trust in philanthropy, because the public has learned about the relevant operations of charitable organizations and the source and destination of donations, which will help to promote the virtuous cause of philanthropy. The better the quality of charity information disclosure, the easier it is for charities to raise money and the greater the benefits. On the other hand, the public's first response to any problems with charity is to question the charity. This article mainly from four parts to our country charitable donation information publicity legal question has carried on the research. The introduction of this paper introduces the background and significance of this topic, summarizes the relevant research literature of charity information disclosure at home and abroad, briefly introduces the research methods and innovation points of the article; The first part of this paper focuses on the basic theory of charity donation information disclosure. On the basis of the research on the related concepts of charity, charitable donation, charity information disclosure and so on, the paper further puts forward the relevant theory of charity donation information disclosure. The second part mainly studies the problems existing in the disclosure of charitable donation information in China, including lack of law, unclear subject, incomplete contents and methods. The third part of this paper introduces the charity information disclosure system in Britain, the United States and Taiwan in detail, and analyzes and summarizes the beneficial experiences of foreign countries and Taiwan. The last part of this paper is the focus of this paper, which is based on the research of the first three parts of the article, and tries to find the positive enlightenment of perfecting the information disclosure system of charitable donation in China within the framework of the legal system. The author puts forward the feasible measures to solve the problems existing in the information disclosure of charity organizations in China from the aspects of legal norms, clear publicity subjects, perfecting the contents and ways of charity information disclosure, legal relief, and so on.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.182.3
本文编号：2273159
[Abstract]:Credibility is the soul and vitality of charitable organizations. Once charitable organizations fall into the crisis of charitable trust, it is very difficult to regain the trust of the public, which directly affects the collection of donations. At present, philanthropy in our country is in the important period of rebuilding the image after heavy losses. How to restore the trust of the public to charity organizations is an urgent problem to be solved. A perfect charity information disclosure system is the best choice for the public to restore their trust in philanthropy, because the public has learned about the relevant operations of charitable organizations and the source and destination of donations, which will help to promote the virtuous cause of philanthropy. The better the quality of charity information disclosure, the easier it is for charities to raise money and the greater the benefits. On the other hand, the public's first response to any problems with charity is to question the charity. This article mainly from four parts to our country charitable donation information publicity legal question has carried on the research. The introduction of this paper introduces the background and significance of this topic, summarizes the relevant research literature of charity information disclosure at home and abroad, briefly introduces the research methods and innovation points of the article; The first part of this paper focuses on the basic theory of charity donation information disclosure. On the basis of the research on the related concepts of charity, charitable donation, charity information disclosure and so on, the paper further puts forward the relevant theory of charity donation information disclosure. The second part mainly studies the problems existing in the disclosure of charitable donation information in China, including lack of law, unclear subject, incomplete contents and methods. The third part of this paper introduces the charity information disclosure system in Britain, the United States and Taiwan in detail, and analyzes and summarizes the beneficial experiences of foreign countries and Taiwan. The last part of this paper is the focus of this paper, which is based on the research of the first three parts of the article, and tries to find the positive enlightenment of perfecting the information disclosure system of charitable donation in China within the framework of the legal system. The author puts forward the feasible measures to solve the problems existing in the information disclosure of charity organizations in China from the aspects of legal norms, clear publicity subjects, perfecting the contents and ways of charity information disclosure, legal relief, and so on.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.182.3
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