我国慈善组织法律监管制度研究
关键词 慈善 慈善组织 法律监督 公信力
毕业论文外 文 摘 要
Title The Study of Legal Supervision of Charitable Organization of China
Abstract
Our philanthropy is in a period of vigorous development, but the academic definition of charities is different. Ambiguous nature of charitable organizations, lack of credibility and lack of self-discipline and other issues are problems. Because of this, it is necessary to implement legal regulation on charities. There are a lot of problems about legal supervision of charitable organization of China, such as lack of perfect charity legislation, defective internal oversight mechanisms, unclear administrative oversight responsibilities, lack of administrative oversight responsibilities, inadequate supervision of taxation, no third-party assessment organization established. Low threshold access system, prosecutor’s regulatory system, tax regulation mode and the Charity Commission regulatory system are great experiences which we can learn from. With the purpose of improving the system of legal supervision of charitable organizations, we should perfect charity legislation, strengthen internal oversight, unify body of supervision, strengthen the supervision of the tax authorities, improve the information disclosure system and establish the third-party assessment organization. Only by these means, can we provide a good legal environment for the development of philanthropy in China.
Keywords Charity Charitable Organization Legal Supervision public credibility
目 次
1 引言 1
2 慈善组织法律监管概述 1
2.1慈善组织的界定及特征 1
2.1.1慈善组织的界定 1
2.1.2慈善组织的特征 3
2.2慈善组织法律监管的理论基础 4
2.2.1慈善组织内部监督的理论基础 4
2.2.2慈善组织外部监督的理论基础 4
3 我国慈善组织法律监管制度现状 5
3.1我国慈善组织法律监管的立法现状 5
3.2我国慈善组织法律监督的模式 6
3.2.1我国慈善组织的内部监督模式 6
3.2.2我国慈善组织的外部监督模式 7
4 域外慈善组织法律监督的先进经验考察 10
4.1美国特有的慈善组织法律监管的制度 10
4.1.1宽松的准入门槛 10
4.1.2发达的社会募捐监督体系 10
4.1.3严格的税收监管模式 10
4.1.4独特的首席检察官监管制度 11
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