【摘要】：公信力是慈善組織的靈魂和生命力,慈善組織一旦陷入慈善信任危機(jī),想重新獲得社會(huì)公眾的信任是十分困難的,這直接影響著善款的募集。當(dāng)前我國(guó)慈善事業(yè)正處于重創(chuàng)后重塑形象的重要時(shí)期,如何讓社會(huì)公眾重新恢復(fù)對(duì)慈善組織的信任是一項(xiàng)亟待解決的問題。完善的慈善信息公開制度是社會(huì)公眾對(duì)慈善事業(yè)恢復(fù)信任的最佳選擇,因?yàn)樯鐣?huì)公眾了解了慈善組織的相關(guān)運(yùn)作,知道了捐贈(zèng)款的來(lái)源和去向,有助于促進(jìn)慈善事業(yè)的良性、健康運(yùn)作,而且慈善信息公開的質(zhì)量越好,慈善組織募集善款更容易,其獲得的收益越大。反之,一旦慈善活動(dòng)出現(xiàn)問題時(shí),公眾的第一反應(yīng)是質(zhì)疑慈善組織。本文主要從四部分對(duì)我國(guó)慈善捐贈(zèng)信息公開的法律問題進(jìn)行了研究。本文引言部分介紹了本文的選題背景和意義、歸納總結(jié)了國(guó)內(nèi)外慈善信息公開的相關(guān)研究文獻(xiàn)、簡(jiǎn)單介紹了文章的研究方法以及創(chuàng)新點(diǎn);本文的第一部分著重闡述了慈善捐贈(zèng)信息公開的基礎(chǔ)理論,在對(duì)慈善、慈善捐贈(zèng)、慈善信息公開等相關(guān)概念的研究基礎(chǔ)上,進(jìn)一步提出慈善捐贈(zèng)信息公開的相關(guān)理論,并且進(jìn)一步分析了慈善捐贈(zèng)信息公開的制度價(jià)值;第二部分主要研究了我國(guó)慈善捐贈(zèng)信息公開存在的問題,包括法律缺失、主體不明確、公開內(nèi)容和方式不全面、法律救濟(jì)四個(gè)層面存在的問題;本文的第三部分詳細(xì)介紹了英國(guó)、美國(guó)以及我國(guó)臺(tái)灣地區(qū)的慈善信息公開制度,分析總結(jié)了國(guó)外和臺(tái)灣地區(qū)的有益經(jīng)驗(yàn),并與當(dāng)前我國(guó)社會(huì)實(shí)際相結(jié)合,試圖在法律制度框架內(nèi)尋找到完善我國(guó)慈善捐贈(zèng)信息公開制度的正面啟示;本文的最后一部分是本文的重點(diǎn),在文章前三部分的研究基礎(chǔ)上,筆者從法律規(guī)范、明確公開主體、完善慈善信息公開內(nèi)容和方式、法律救濟(jì)等方面提出解決我國(guó)慈善組織信息公開目前存在問題的可行性措施。
[Abstract]:Credibility is the soul and vitality of charitable organizations. Once charitable organizations fall into the crisis of charitable trust, it is very difficult to regain the trust of the public, which directly affects the collection of donations. At present, philanthropy in our country is in the important period of rebuilding the image after heavy losses. How to restore the trust of the public to charity organizations is an urgent problem to be solved. A perfect charity information disclosure system is the best choice for the public to restore their trust in philanthropy, because the public has learned about the relevant operations of charitable organizations and the source and destination of donations, which will help to promote the virtuous cause of philanthropy. The better the quality of charity information disclosure, the easier it is for charities to raise money and the greater the benefits. On the other hand, the public's first response to any problems with charity is to question the charity. This article mainly from four parts to our country charitable donation information publicity legal question has carried on the research. The introduction of this paper introduces the background and significance of this topic, summarizes the relevant research literature of charity information disclosure at home and abroad, briefly introduces the research methods and innovation points of the article; The first part of this paper focuses on the basic theory of charity donation information disclosure. On the basis of the research on the related concepts of charity, charitable donation, charity information disclosure and so on, the paper further puts forward the relevant theory of charity donation information disclosure. The second part mainly studies the problems existing in the disclosure of charitable donation information in China, including lack of law, unclear subject, incomplete contents and methods. The third part of this paper introduces the charity information disclosure system in Britain, the United States and Taiwan in detail, and analyzes and summarizes the beneficial experiences of foreign countries and Taiwan. The last part of this paper is the focus of this paper, which is based on the research of the first three parts of the article, and tries to find the positive enlightenment of perfecting the information disclosure system of charitable donation in China within the framework of the legal system. The author puts forward the feasible measures to solve the problems existing in the information disclosure of charity organizations in China from the aspects of legal norms, clear publicity subjects, perfecting the contents and ways of charity information disclosure, legal relief, and so on.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.182.3

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本文編號(hào)：2273159