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论基金会信息公开法律制度的完善
引用本文:何荣山,宋宗宇.论基金会信息公开法律制度的完善[J].重庆大学学报(社会科学版),2018,24(1):104-112.
作者姓名:何荣山  宋宗宇
作者单位:重庆大学法学院,重庆,400044
基金项目:国家社会科学基金项目"当代青年公益慈善意识培养与行为塑造研究"(14CSH016)
摘    要:虽然中国法律规范对基金会信息公开作了全面且细致的规定,但因信息不透明而引发的基金会负面新闻依然层出不穷.究其原因,在于中国基金会信息公开法律制度仍然存在强制公开的信息范围过窄、法律责任体系不完善、法律条文过于粗疏、信息披露程度低、信息公开方式不合理、披露效果差等问题.提高基金会透明度及公信力,应当从完善信息公开方式、构建信息公开网络平台、明确信息公开范围及程度、制定信息公开标准、建立基金会信息强制公开规则、完善法律责任体系以及改革双重监管体制等方面入手.

关 键 词:基金会  信息公开范围  披露程度  公开方式  法律责任
收稿时间:2017/10/13 0:00:00

The improvement of foudation information disclosure legal system in China
HE Rongshan and SONG Zongyu.The improvement of foudation information disclosure legal system in China[J].Journal of Chongqing University(Social Sciences Edition),2018,24(1):104-112.
Authors:HE Rongshan and SONG Zongyu
Institution:School of Law, Chongqing University, Chongqing 400044, P. R. China and School of Law, Chongqing University, Chongqing 400044, P. R. China
Abstract:Although China''s legal norms on foundation information disclosure is comprehensive and detailed, but negative news caused by information opacity still continue.The reason is that China''s foudation information disclosure legal system still exist problems of scope of compulsory public information too narrow, legal responsibility system not perfect, legal provisions too careless, low degree information disclosure, unreasonable manner, and poor disclosure effect. To improve the transparency and credibility of foudations, we should focus on the development of information disclosure standards, clear information disclosure scope and degree, improving information disclosure system and constructing public information network platform, the establishment of foundation compulsory disclosure rules, perfecting the legal liability system and the reform of dual supervision system.
Keywords:foudation  information open range  disclosure extent  way of publicity  legal liability
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