慈善信息披露的主体问题

要实现慈善信息的充分披露,将信息披露主体仅仅局限于公益慈善组织本身是远远不够的,必须构建由慈善组织、行政主管部门、独立评估机构和媒体共同组成的多主体、全方位的慈善信息披露机制,以慈善组织的自愿性披露为主,以行政主管部门的义务性披露为辅,以独立评估机构和媒体进行的信息披露作为补充,各信息披露主体各司其职,各负其责,分工合作。

Research on Subjects that Disclose Charity Information

To fulfill the fill disclosure of charity information, it is far from enough to confine the subjects which disclose information only to charity organizations themselves. Instead, we must construct a multi--subjected and all--round chari- ty information disclosure system which is composed of charity organizations, administrative authorities, independent eval uation organizations as well as public media. In this system, different subjects cooperate with each other, with different areas of duties and responsibilities. This system works mainly by charity organizations＇ voluntary disclosure and administrative authorities＇ compulsory disclosure as minor, and the disclosure by independent evaluation organizations and public media as a supplement.