| Charitable Donation is an important part of China’s charity. Although in recent years the rapid development of Chinese donation, there is a big gap compared with developed countries in the West, the main reason is the lack of good supervision system. The purpose of the nonprofit, and other features related to the diversity of the subject determines the need to strengthen the supervision of charitable donation, to achieve complete protection of the rights of the donor stakeholders, urging donation standardization undertakings within the framework of the legal system to run. China’s existing laws and regulations, respect for the provisions of donation is too simple, has been unable to meet the development of China’s public welfare undertakings. The purpose of this paper is to draw lessons from outside charitable donation regulation legal system experience, to improve China’s charitable donation supervision legal system and put forward some beneficial suggestions.On the concept and legal nature of charitable donation, through the compa rative analysis, the writer think that the concept of charitable donation should be done on the generalized understanding, it is a conditional gift and is a kin d of predatory legal act. In order to prevent misuse of public welfare organiza tions autonomy, ease donation information asymmetry and protect the interests of the donor and recipient, we need to establish a perfect legal system of char itable donation regulation.Then,respectively from the charitable donation regulati on mode and regulation of the specific content these two aspects to analyze t he outside good supervision legal system. Regulatory model including represent ed by the United States, the competent judicial and administrative departments synergy mode; Represented by the UK charity commission independent regulat ory mode; On behalf of the competent administrative department of the mode in Japan. Specific regulatory content includes:Public welfare organization admi ttance and behavior of supervision; Charitable donation regulation of the use of wealth; Assessment of the charitable donation public information and release; Charitable donation legal responsibility mechanism.Elabotating China’s charitable donation main problems to be solved:the low scattered regulatory legislation, legal status, public welfare organization strict access conditions, excessive government intervention to public welfare undertakings; Charitable donation riches and subsequent processing lack an effective supervision; The charitable donation information disclosure system involves only foundation donations after the disclosure of information, the social public right to know security still owe specific measures; Charitable donation is relatively rough general legal liability regulations.Through the above analysis, the charitable donation supervision legal system of our country specific legislative ideas and improvement measures are put forward, mainly include:the reconstruction of the charitable donation legal system; Establishment of relationship between government and public welfare organization equality; The charity commission as a special regulator to set up and run; Refinement of charitable donation information disclosure laws and regulations; A comprehensive and detailed legal responsibility mechanism, etc. |