摘要
世界各国(地区)慈善组织的监管机构基于历史轨迹各不相同,但仍有规律可循,并且未来的发展趋势也较为明晰。英国采用慈善委员会进行集中监管,美国主要由联邦税务局进行集中监管,而我国台湾地区是由各主管部门进行分散监管,澳大利亚在2012年从分散监管转为集中监管具有代表性。我国取消"双重负责"之后正在转为集中监管,需要建立独立的慈善监管委员会。
Based on historical path of each country（region）,the NFO＇S regulator is different,but there is a rule,which can be found and the development trend in the future is clear.UK set up the Charity Commission as the centralized supervision;USA uses IRS as the centralized supervision,and in China＇s Taiwan region,the administrative departments respectively supervise the NFO;Australia＇s changing from die decentralized supervision to the centralized supervision in 2012 represents the trend.After abolishing the dual-responsible system,China also is changing into the centralized supervision which needs an independent charity commission.
出处
《北京行政学院学报》
CSSCI
北大核心
2016年第1期45-53,共9页
Journal of Beijing administration institute
基金
国家社会科学基金项目(11CFX030)
关键词
慈善组织
监管机构
集中监管
分散监管
慈善监管委员会
NFO
regulator
the centralized supervision
the decentralized supervision
charity commission
