清代慈善组织的信息披露机制

公众对慈善组织的信任是慈善事业正常运行和持续发展的前提。信息披露机制是慈善组织与民众建立信任关系的渠道,也是民众、政府监督慈善组织运行的手段。清代慈善组织的信息是通过征信录披露的。清代慈善组织信息披露机制包括三个部分:信息生成制度、信息披露方式、信息披露原则。通过信息披露制度的研究,我们发现信息公开的对象是民众、政府、其他管理者以及神灵。而征信录的编制和传送,在当时客观上形成了一个由内部监管、民众监管、政府监管、神的监管共同组成的慈善事业监管体系,这一体系有力地促进了清代慈善组织监督机制与信任机制的建立,促进了慈善事业的繁荣。

Disclosure Mechanism of Charity Organizations in the Qing Dynasty

The information of charity is disclosed by the report named Zhengxin Lu(征信录)in the Qing Dynasty.This disclosure mechanism consists of information generation system,information disclosure way and information disclosure principle.The author finds that the charity information is disclosed to ordinary people,the governments,other administrators,as well as the gods.The compilation and distribution of Zhengxin Lu(征信录)objectively form an inspection system for charity industry that is composed of inspection from ordinary people,administrators,governments and the gods.Such a system effectively advances the establishment of the supervision mechanism and trust mechanism for charity organizations in the dynasty,thus prospering the charity industry.