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慈善信息公开存在的问题与对策探析——基于中美对比分析 被引量:4

Problems and Solutions of Charity Information Disclosure——Based on the Comparative Analysis of China and the United States
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摘要 信息公开是慈善组织提升公信力并获得慈善资源的重要保障。目前中国慈善信息披露制度尚存在着信息披露问责方式略显单一、信息透明监管尚未与政策优惠挂钩、第三方信息评估组织发展缓慢、信息公开的内容有待进一步拓宽、行业组织信息披露自律性较差等方面的问题,今后应进一步扩大信息公开内容、加强慈善组织自身建设、引入权威的第三方监督机构、强化社会监管,从而提高慈善信息透明度,促进慈善事业健康快速发展。 Information disclosure is an important guarantee for charitable organizations to gain credibility and charitable resources. At present,there are still some problems in China’s charitable information disclosure system,such as a slightly single way of accountability for information disclosure,the lack of linking transparent supervision with preferential policies,the slow development of third-party information evaluation organizations,the need to further broaden the content of information disclosure,and the poor self-discipline of information disclosure of industry organizations. In the future,we should expand the content of information disclosure,strengthen the self-discipline of charitable organizations,build up an authoritative third-party supervision institution and strengthen social supervision to improve the transparency of philanthropic information and promote the healthy and rapid development of philanthropy.
作者 姜丽美 JIANG Limei(School of Finance and Public Administration,Anhui University of Finance and Economics,Bengbu 233030,China)
出处 《华北水利水电大学学报(社会科学版)》 2019年第4期107-112,共6页 Journal of North China University of Water Resources and Electric Power(Social Science Edition)
关键词 慈善 信息公开 透明度 charity information disclosure transparency
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