慈善组织信息披露制度分析-analysis of charity organization information disclosure system.docxVIP

11AbstractAt present，Charitable organizations in China is to get away from development dilemma， in support of a steady stream of financial, and reshaping the credibility of charity, it must establish an effective information disclosure system to enhance the transparency of charity.Charity organization must bear the legal obligation of information disclosure, focus on charity and charity funds without reservation for charitable purposes.To ensure the legal compliance, philanthropy development in our country is still in its infancy and the restriction of the information opaque and asymmetric information charity development.Thus need to perfect relevant legal system to regulate disclosure of charity .This article will draw lessons from foreign mature experience and the securities market information disclosure of the relevant system, from the main body of information disclosure, content, object, way, supervision and legal responsibility that six aspects put forward the Suggestions of perfecting our countrys charity information disclosure, urging to improve the transparency of charity and help establish credibility of charity.Key words: charity; Information disclosure; Credibility; Stakeholders; Information supervision; legal responsibility11目 录 HYPERLINK \l _bookmark0 引 言 1 HYPERLINK \l _bookmark1 一、慈善组织信息披露的主体 3 HYPERLINK \l _bookmark2 （一）慈善组织的定义 3 HYPERLINK \l _bookmark3 （二）慈善组织的类型 5 HYPERLINK \l _bookmark4 二、慈善组织信息披露的内容 8 HYPERLINK \l _bookmark5 （一）确定信息披露内容的法理依据 8 HYPERLINK \l _bookmark6 （二）信息披露的内容 9 HYPERLINK \l _bookmark7 （三）信息披露内容的要求 14 HYPERLINK \l _bookmark8 三、慈善组织信息披露的对象 16 HYPERLINK \l _bookmark9 （一）确定信息披露对象的理论基础 16 HYPERLINK \l _bookmark10 （二）信息披露的具体对象 18 HYPERLINK \l _bookmark11 四、慈善组织信息披露的途径 21 HYPERLINK \l _bookmark12 （一）定期编制出版物和公报 21 HYPERLINK \l _bookmark13 （二）定期召开信息发布会 22 HYPERLINK \l _bookmark14 （三）建立慈善组织官方网站 22 HYPERLINK \l _bookmark15 （四）建立联合性的或公共数据库 23 HYPERLINK \l _bookmark16 五、慈善组织信息披露的监督 23 HYPERLINK \l _bookmark17 （一）信息披露的监管机构及方式 24 HY