公益捐赠受赠人信息公开义务的制度反思与路径完善

Institutional Reflection and Improvement Path of Public Welfare Donees Duty of Disclosure

信息公开构成政府部门、红十字会、慈善组织等公益捐赠受赠人的基本义务。其背后的理论基础主要是信息不对称理论与公共财产受信人理论,两者均要求通过创设完整的信息公开义务制度来强化受赠人问责机制,从而满足公益捐赠人的知情需求,确保公益捐赠财产的有效利用。通过这些理论来反思现行法,可发现公益捐赠受赠人信息公开义务尚面临诸多制度问题:立法标准各异无法满足统一规制需求,法定内容不足无法满足常规知情需求,额外披露不力无法满足特殊知情需求。这不仅容易引发道德风险,更会损害公益事业的社会公信力。为有效回应公益捐赠关系中的信息不对称问题以及落实受赠人作为公共财产受信人的功能定位,未来应当推进公益捐赠信息公开义务统一立法,完善公益捐赠信息公开法定基础内容,并明确信息公开义务具有信义义务属性,从而促进公益捐赠财产在第三次分配中的有效利用。

Information disclosure constitutes one basic obligation of government departments,Red Cross Societies,charities and other public welfare donees.The theoretical basis behind it mainly lies in the theory of information asymmetry and the theory of public property fiduciaries,both of which require the creation of a complete information disclosure obligation system,strengthening the accountability of donees,so as to meet the information needs of public welfare donors and to ensure the effective use of publicly donated property.After rethinking the current law through those theories,it can be found that there are still many problems concerning the system governing public welfare donees duty of disclosure:different legislative standards cannot meet the needs to regulate donees in a unified way;insufficient legal contents cannot meet the conventional information needs of donors;and weak additional disclosure cannot meet the special information needs of donors.The problems may not only cause moral hazards,but also damage the public confidence in the public welfare undertakings.In order to effectively solve information asymmetry in a public welfare donation relationship and to implement the function of donees as public property fiduciaries,in the future,it is necessary to promote a unified legislation governing public welfare donation information disclosure duties,to improve the basic legal contents of public welfare donation information to be disclosed,and to clarify the disclosure duty of donees as a fiduciary duty,so as to promote the effective use of publicly donated property in the third distribution.