摘要
由于相关制度的缺陷,导致我国大陆地区在禁止强制捐赠、信息披露、管理费使用方面都存在问题,所带来的负面效应日益突显,严重影响了慈善事业的发展。借鉴台湾地区经验,应推动慈善立法,强化监管责任;采取有效措施,避免强制捐赠;建立信息披露的约束机制;规范管理费使用。
Due to the deficiency of relevant system,problems concerning about the prohibition against forced donation,information disclosure,and the usage of management fee are raised and the negative effect out of them becomes gradually outstanding,which has severely hindered the development of charity in China.In reference to relative experiences in Taiwan,we must strengthen supervision responsibility and charity legislation should be promoted,avoid forced donation and effective measures should be adopted,constrain information disclosure and relative mechanism should be set up,and finally the use of management fee should be regulated.
出处
《湖南财政经济学院学报》
2012年第2期35-39,共5页
Journal of Hunan University of Finance and Economics
关键词
强制捐赠
信息披露
管理费
海峡两岸
forced donation
information disclosure
the usage of management fee
cross-strait