慈善組織信息披露制度研究
發(fā)布時間：2018-08-17 11:19
【摘要】：慈善組織信息披露制度也稱信息公示制度、信息公開披露制度,是指慈善組織為保障捐贈者的利益、接受利益相關者的監(jiān)督而依照法律規(guī)定必須將其自身的財務變化、運作狀況等信息和資料向登記機關和業(yè)務主管機關報告,并向社會公開或公告,以使捐贈者充分了解情況的制度。建立有效可行的信息披露制度可以提高慈善組織的運作透明度,保障利益相關者知情權和監(jiān)督權等合法權益的實現(xiàn),從而增強慈善組織的公信力。還可以為慈善組織贏得更多的善款來源,從而增強慈善組織的籌款能力,使慈善組織的發(fā)展充滿活力,進而推進我國慈善事業(yè)健康蓬勃發(fā)展,實現(xiàn)全民慈善。 但目前,我國還沒有專門的慈善立法,使得慈善組織信息披露義務落實不力,嚴重影響慈善事業(yè)的發(fā)展,無法保障利益相關者的合法權益�？上驳氖�,我國頒布的《慈善捐助信息公開指引》(以下簡稱《指引》)對信息披露制度進行了較為全面的規(guī)定,但該文件缺乏強制力,而且對信息披露的監(jiān)督和法律責任沒有規(guī)定。所以亟待在我國建立史完善的信息披露制度。 本文旨在現(xiàn)有《指引》的基礎上,借鑒國外和我國證券市場信息披露制度的先進經(jīng)驗,除引言和結語外,從信息披露制度的主體、內(nèi)容、對象、途徑、監(jiān)督和法律責任六個部分展開探究。 第一部分信息披露的主體,即慈善組織。主要闡述了什么是慈善、慈善組織的定義和類型。本文認為慈善組織是致力于慈善事業(yè)的非營利組織,中國紅十字協(xié)會也屬于慈善組織,須承擔信息披露義務。 第二部分信息披露的內(nèi)容。信息披露的內(nèi)容除了《指引》中規(guī)定的以外,筆者在對比國內(nèi)外信息披露內(nèi)容的基礎上,認為還應該披露,慈善組織的章程、慈善組織的治理信息、項目信息、高級管理人員的薪酬和管理費等信息。慈善組織在披露這些信息時必須確保披露信息的真實性、準確性和充分性。 第三部分信息披露的對象。委托代理理論和利益相關者理論為信息披露對象的確立提供了法理依據(jù)。信息披露的對象包括,捐贈者、受助者、社會公眾、政府部門、第三方評估機構和信息發(fā)布平臺、志愿者和媒體。 第四部分信息披露的途徑。信息披露途徑的選擇必須滿足方便獲取性和規(guī)范性的要求。信息披露的途徑主要有：定期編制出版物和公告、定期召開信息發(fā)布會、建立慈善組織官方網(wǎng)站和建立聯(lián)合性的或公共數(shù)據(jù)庫。 第五部分信息披露的監(jiān)督。利益相關者是信息披露的監(jiān)督主體,信息披露的監(jiān)督主要包括行業(yè)自律監(jiān)督、國家監(jiān)督、慈善組織內(nèi)部監(jiān)督和社會監(jiān)督。這四類監(jiān)督存在缺陷和問題,比如,行業(yè)自律性監(jiān)管效果不良、國家監(jiān)督發(fā)揮作用有限、慈善組織內(nèi)部監(jiān)督不力、缺乏有效的社會監(jiān)督環(huán)節(jié)。要解決以上問題,第一,通過提高行業(yè)自律監(jiān)督的專業(yè)性和拓展行業(yè)自律監(jiān)督渠道等方式來加強自律監(jiān)督；第二,充分發(fā)揮國家的監(jiān)督職能；第三,完善慈善組織的監(jiān)事會制度強化慈善組織的內(nèi)部監(jiān)督：第四,通過提高社會公眾的權利意識來發(fā)揮社會公眾的監(jiān)督作用。 第六部分慈善組織違反信息披露的法律責任。慈善組織違反信息披露義務的行為主要表現(xiàn)為虛假記載或陳述、引人誤解的記載或陳述、不當信息披露和重大遺漏。對于這些行為慈善組織都需要承擔法律責任。法律責任主要包括民事責任,行政責任和刑事責任。民事責任方面,我們應當將信息披露義務認定為法定義務,當慈善組織因違反信息披露義務、捐款人撤銷捐贈協(xié)議或者行政部門處罰造成財產(chǎn)損失時,慈善組織的監(jiān)事應當以慈善組織的的名義,向法院提起訴訟,主張負責信息披露的理事、高級管理人員向慈善組織賠償相應的損失。而行政責任則主要包括：對慈善組織進行警告、通報批評、責令停止活動、撤銷登記及取消其相應的免稅資格等行政處罰；對負責信息披露的理事,高級管理人員,監(jiān)管機構可采取責令其高正、監(jiān)管談話、出具警示函等處罰措施。刑事責任方而,主要是根據(jù)我國刑法等相關法律的規(guī)定處理,筆者認為應當加大刑罰力度,從而督促慈善組織積極的履行信息披露義務。
[Abstract]:Information disclosure system of charitable organizations is also known as information disclosure system. Information disclosure system refers to that charitable organizations must report their own financial changes, operating conditions and other information to the registration organs and competent business organs and to the public in order to protect the interests of donors and accept the supervision of stakeholders in accordance with the law. Establishing an effective and feasible information disclosure system can improve the transparency of the operation of charitable organizations, protect the realization of the legitimate rights and interests of stakeholders, such as the right to know and the right to supervise, thereby enhancing the credibility of charitable organizations. It can also win more sources of charitable funds for charitable organizations. To enhance the ability of charitable organizations to raise funds, so that the development of charitable organizations is full of vitality, and then promote the healthy and vigorous development of charity in China, to achieve universal charity.
But at present, there is no special charitable legislation in our country, which makes the obligation of information disclosure of charitable organizations ineffective, seriously affecting the development of charitable undertakings, and unable to protect the legitimate rights and interests of stakeholders. However, the document lacks compulsory force and has no regulation on the supervision and legal responsibility of information disclosure. Therefore, it is urgent to establish a perfect information disclosure system in China.
On the basis of the existing Guidelines, this paper draws on the advanced experience of information disclosure system in foreign and domestic securities markets. Besides the introduction and conclusion, it explores the subject, content, object, approach, supervision and legal responsibility of information disclosure system.
The first part is about the subject of information disclosure, namely charity organization. It mainly expounds what is charity and the definition and type of charity organization.
The second part is the content of information disclosure. In addition to the content stipulated in the Guidelines, the author compares the content of information disclosure at home and abroad. On the basis of comparing the content of information disclosure, the author thinks that it should also disclose the Charter of charitable organizations, the governance information of charitable organizations, project information, the salary and management fees of senior managers, etc. Such information must ensure the authenticity, accuracy and adequacy of the information disclosed.
The third part is the object of information disclosure. Principal-agent theory and stakeholder theory provide the legal basis for the establishment of the object of information disclosure.
The fourth part is the way of information disclosure. The choice of information disclosure ways must meet the requirements of accessibility and standardization.
The fifth part is the supervision of information disclosure. The stakeholders are the supervisors of information disclosure. The supervision of information disclosure mainly includes self-discipline supervision, state supervision, internal supervision of charitable organizations and social supervision. To solve the above problems, firstly, strengthen self-discipline supervision by improving the professionalism of self-discipline supervision and expanding the channels of self-discipline supervision; secondly, give full play to the supervision function of the state; thirdly, improve the supervisory board system of charitable organizations and strengthen charity Internal supervision of the organization: Fourth, to play the role of public supervision by raising public awareness of the rights of the community.
Charitable organizations violate the obligation to disclose information. Charitable organizations violate the obligation to disclose information mainly for false records or statements, misleading records or statements, improper information disclosure and major omissions. Charitable organizations need to bear legal liability for these acts. Legal liability mainly includes civil liability. In civil liability, we should regard the obligation to disclose information as a statutory obligation. When a charitable organization violates the obligation to disclose information and the donator revokes the donation agreement or the administrative department punishes it for causing property damage, the supervisor of the charitable organization shall bring a lawsuit to the court in the name of the charitable organization. Zhang is in charge of the director of information disclosure, and senior managers compensate charitable organizations for the corresponding losses. The administrative responsibilities mainly include: warning charitable organizations, reporting criticism, ordering to stop activities, canceling registration and canceling their corresponding tax-exempt qualifications and other administrative penalties; supervising and controlling the directors, senior managers responsible for information disclosure. Institutions can take punishment measures such as ordering them to be upright, supervising conversations, and issuing warning letters.
【學位授予單位】：西南政法大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D922.182
本文編號：2187455
[Abstract]:Information disclosure system of charitable organizations is also known as information disclosure system. Information disclosure system refers to that charitable organizations must report their own financial changes, operating conditions and other information to the registration organs and competent business organs and to the public in order to protect the interests of donors and accept the supervision of stakeholders in accordance with the law. Establishing an effective and feasible information disclosure system can improve the transparency of the operation of charitable organizations, protect the realization of the legitimate rights and interests of stakeholders, such as the right to know and the right to supervise, thereby enhancing the credibility of charitable organizations. It can also win more sources of charitable funds for charitable organizations. To enhance the ability of charitable organizations to raise funds, so that the development of charitable organizations is full of vitality, and then promote the healthy and vigorous development of charity in China, to achieve universal charity.
But at present, there is no special charitable legislation in our country, which makes the obligation of information disclosure of charitable organizations ineffective, seriously affecting the development of charitable undertakings, and unable to protect the legitimate rights and interests of stakeholders. However, the document lacks compulsory force and has no regulation on the supervision and legal responsibility of information disclosure. Therefore, it is urgent to establish a perfect information disclosure system in China.
On the basis of the existing Guidelines, this paper draws on the advanced experience of information disclosure system in foreign and domestic securities markets. Besides the introduction and conclusion, it explores the subject, content, object, approach, supervision and legal responsibility of information disclosure system.
The first part is about the subject of information disclosure, namely charity organization. It mainly expounds what is charity and the definition and type of charity organization.
The second part is the content of information disclosure. In addition to the content stipulated in the Guidelines, the author compares the content of information disclosure at home and abroad. On the basis of comparing the content of information disclosure, the author thinks that it should also disclose the Charter of charitable organizations, the governance information of charitable organizations, project information, the salary and management fees of senior managers, etc. Such information must ensure the authenticity, accuracy and adequacy of the information disclosed.
The third part is the object of information disclosure. Principal-agent theory and stakeholder theory provide the legal basis for the establishment of the object of information disclosure.
The fourth part is the way of information disclosure. The choice of information disclosure ways must meet the requirements of accessibility and standardization.
The fifth part is the supervision of information disclosure. The stakeholders are the supervisors of information disclosure. The supervision of information disclosure mainly includes self-discipline supervision, state supervision, internal supervision of charitable organizations and social supervision. To solve the above problems, firstly, strengthen self-discipline supervision by improving the professionalism of self-discipline supervision and expanding the channels of self-discipline supervision; secondly, give full play to the supervision function of the state; thirdly, improve the supervisory board system of charitable organizations and strengthen charity Internal supervision of the organization: Fourth, to play the role of public supervision by raising public awareness of the rights of the community.
Charitable organizations violate the obligation to disclose information. Charitable organizations violate the obligation to disclose information mainly for false records or statements, misleading records or statements, improper information disclosure and major omissions. Charitable organizations need to bear legal liability for these acts. Legal liability mainly includes civil liability. In civil liability, we should regard the obligation to disclose information as a statutory obligation. When a charitable organization violates the obligation to disclose information and the donator revokes the donation agreement or the administrative department punishes it for causing property damage, the supervisor of the charitable organization shall bring a lawsuit to the court in the name of the charitable organization. Zhang is in charge of the director of information disclosure, and senior managers compensate charitable organizations for the corresponding losses. The administrative responsibilities mainly include: warning charitable organizations, reporting criticism, ordering to stop activities, canceling registration and canceling their corresponding tax-exempt qualifications and other administrative penalties; supervising and controlling the directors, senior managers responsible for information disclosure. Institutions can take punishment measures such as ordering them to be upright, supervising conversations, and issuing warning letters.
【學位授予單位】：西南政法大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D922.182
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