论慈善组织的信息披露及外部监管

强化慈善组织信息披露是慈善事业的道德要求,是慈善组织的生存要求,是加强慈善活动监管的需要,也是社会公众参与慈善事业的要求.但是,我国慈善组织目前没有建立信息披露制,存在信息披露渠道不畅、信息披露比例整体偏低、披露内容不全、披露信息不准确、披露时间不及时等问题.在我国慈善组织改革中,应以“详细、准确、全面”为原则,通过网络等现代信息平台扩大信息披露的范围,强化自觉披露.同时还应当接受国家机关、第三方组织和社会公众的监督,严格落实责任.

On the information disclosure and external supervision of charitable organizations

Strengthen information disclosure charity is a moral requirement,is survival requires charitable organizations, is regulatory needs to strengthen charitable activities, but also requirements of philanthropy of public participation. However, the establishment of a charitable organization is currently no information disclosure system, the presence of poor disclosure of information channels, the overall proportion of low information disclosure, incomplete disclosure, the disclosure of the information is inaccurate, untimely disclosure time problem. Charitable organizations in our reform, should be ＂ detailed, accurate and comprehensive＂ principle, to expand the scope of information disclosure through the Internet and other modern information platform, strengthening consciously disclosed. At the same time should also accept the state organs, the third-party organizations and public supervision, strictly implement the responsibility.