民国时期慈善组织公信力的法律形塑——基于财务规制的考察

The Legal Shaping of Charitable Organizations’Credibility in the Republic of China--An Investigation Based on Financial Regulation

慈善公信力在慈善事业发展中具有重要价值,它是慈善组织赖以存在的基石。随着民国时期慈善立法活动的展开,中央政府与地方政府都颁行了一些有关慈善组织财务制度的法律条文。这些慈善财务规制,既规范了慈善组织的财务管理,也强化了慈善事业主管机关的监管职能,有助于提升慈善行为的效能,获得社会各界的普遍信任与认可,塑造良好的公信力。通过《上海市慈善团体会计规程》文本分析的微观考察,并结合其实施情形,可知财务规制是民国时期慈善公信力进行法律形塑的重要内容与途径。

Charitable credibility is of great value in the development of philanthropy,and it is the cornerstone of the existence of charitable organizations.With the development of charitable legislation in the Republic of China,both the central government and local governments had promulgated some legal provisions on the financial system of charitable organizations.These charitable financial regulations not only standardize the financial management of charitable organizations,but also strengthen the supervision function of the competent authorities of charitable undertakings,which helped to improve the effectiveness of charitable behavior,gain the general trust and recognition of all sectors of society,and build good credibility.Through the micro inspection of the text analysis of Shanghai Charity Accounting Rules,and combining with its implementation,it can be seen that financial regulation is an important content and way for the legal shaping of charitable credibility in the Republic of China.