论慈善组织高管的谨慎义务

On Duty of Care of Higher Management of Charitable Organizations

谨慎义务是慈善组织高管义务体系中的重要组成部分,要求慈善组织高管应如同一个谨慎的、理性的、审慎的人管理他们自己的事务一样处理慈善组织事务。在概述慈善组织高管谨慎义务并从法理角度进行分析的基础上,借鉴英美两国关于慈善组织高管谨慎义务的先进经验,结合中国慈善组织高管谨慎义务的现状以及现实需求,提出如下法律对策:从立法上明确慈善组织高管谨慎义务的内容及其衡量标准;健全慈善组织高管谨慎义务的监管机制;完善慈善组织高管违反谨慎义务的问责制度。

The duty of care is an important part in the duties of higher management of charitable organizations. It de-mands that the higher management of charitable organizations exercise such care and skills in managing charitable or-ganizations as a cautious, reasonable man manages his own affairs. Firstly, the article summarizes the basic connota-tion of the duty of care and analyzes it from the angle of the legal principle ; secondly, it combines the advanced expe-rience learnt from Britain and the U. S. with the existing state of affairs and the actual demands of the duty of care of higher management of charitable organizations in China; finally,proposals are provided on perfecting the duty of care of higher management of charitable organizations in China, to provide proposals as follows： to be clear the content and measurement of the duty of care of higher management of charitable organizations on the legislation; to improve the quality of regulatory systems of the duty of care of higher management of charitable organizations ; to Improve account-ability system of higher management of charitable organizations.