论慈善透明度——以《慈善法》中“慈善公开”为研究对象

On Philanthropic Transparency: Taking Philanthropic Openness as the Research Object

《慈善法》的出台对慈善事业发展具有划时代意义,其确立了民政部门为慈善事业的主管者、引导者地位,明确了慈善信息公开的方式及其责任主体,以及慈善组织慈善信息公开的范围与限度。但该立法同时也存有慈善透明度原则条款缺失、慈善透明标准不明、慈善信息发布平台规定不具体和问责制度不健全等缺陷。可增加"慈善透明度原则"为《慈善法》基本原则条款,并分别以行政机关和慈善组织为主体明确慈善透明度之标准,构建国家和省级层面慈善信息发布平台,并辅以多元化的慈善问责机制。

The implementation of the Philanthropy Law has the meaning of landmark for the development of philanthropy. It established the charger and leader status of civil administration department for the charity, cleared out the way of charity information disclosure and the main body of responsibility, and defined both the scope and limits of the information disclosure of charitable organizations. But the legislation also has some defects such as the absence of the principle clause of charity transparency, the unclear standard of charity, the lack of specific information disclosure platform and unsound accountability system. Therefore, it is feasible to add the ＂ philanthropy transparency principle＂ as the basic principle of Philanthropy Law provisions, define charity transparency standards respectively by the administrative organs and the charity organization as the main body, build national- and provincial-level charity information publishing platform, supplemented by charity accountability mechanism of diversification at the same time.