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摘要我国慈善事业正处于蓬勃发展的时期，但学界对慈善组织的界定不一，出现了慈善组织性质不明确、公信力不足、行业自律缺乏等问题。因此，对慈善组织实施法律监管就有了必要。我国现有的慈善组织法律监管制度存在缺乏完善的慈善立法、内部监督机制有缺陷、行政监督责任不明确、税务监管力度不足、第三方评估机构未建立等问题。域外国家建立的低门槛的准入制度、检察官监管制度、税收监管模式和慈善委员会监管制度都是我国可借鉴的先进经验。完善我国慈善组织法律监督制度，应完善慈善立法、加强内部监督、统一监督主体、强化税务机关的监督、完善信息公开制度和建立第三方评估机构。通过这些途径，才能为中国慈善事业的发展提供良好的法律环境。33725
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关键词 慈善 慈善组织 法律监督 公信力
毕业论文外 文 摘 要
Title The Study of Legal Supervision of Charitable Organization of China
Abstract
Our philanthropy is in a period of vigorous development, but the academic definition of charities is different. Ambiguous nature of charitable organizations, lack of credibility and lack of self-discipline and other issues are problems. Because of this, it is necessary to implement legal regulation on charities. There are a lot of problems about legal supervision of charitable organization of China, such as lack of perfect charity legislation, defective internal oversight mechanisms, unclear administrative oversight responsibilities, lack of administrative oversight responsibilities, inadequate supervision of taxation, no third-party assessment organization established. Low threshold access system, prosecutor’s regulatory system, tax regulation mode and the Charity Commission regulatory system are great experiences which we can learn from. With the purpose of improving the system of legal supervision of charitable organizations, we should perfect charity legislation, strengthen internal oversight, unify body of supervision, strengthen the supervision of the tax authorities, improve the information disclosure system and establish the third-party assessment organization. Only by these means, can we provide a good legal environment for the development of philanthropy in China.
Keywords Charity Charitable Organization Legal Supervision public credibility
目 次
1 引言 1
2 慈善组织法律监管概述 1
2.1慈善组织的界定及特征 1
2.1.1慈善组织的界定 1
2.1.2慈善组织的特征 3
2.2慈善组织法律监管的理论基础 4
2.2.1慈善组织内部监督的理论基础 4
2.2.2慈善组织外部监督的理论基础 4
3 我国慈善组织法律监管制度现状 5
3.1我国慈善组织法律监管的立法现状 5
3.2我国慈善组织法律监督的模式 6
3.2.1我国慈善组织的内部监督模式 6
3.2.2我国慈善组织的外部监督模式 7
4 域外慈善组织法律监督的先进经验考察 10
4.1美国特有的慈善组织法律监管的制度 10
4.1.1宽松的准入门槛 10
4.1.2发达的社会募捐监督体系 10
4.1.3严格的税收监管模式 10
4.1.4独特的首席检察官监管制度 11