Research On Administrative Supervision Of Charitable Organizations

As an important subject of philanthropy,charitable organizations are the backbone of promoting the healthy development of philanthropy.Strengthening the supervision of charitable organizations is an important guarantee for the healthy development of philanthropy.The government is an important subject of the supervision of charitable organizations.Scientific and reasonable administrative supervision can promote the standardized and institutionalized development of charitable organizations,and is an important guarantee for the healthy development of charity.The supervision of charitable organizations comes from two aspects:self-governance according to the charter and supervision by external forces such as government and society.In my country,charitable organizations are mainly supervised by government departments,which are external supervision.This kind of government-led supervision of charitable organizations played an active role in the early establishment of charitable organizations in my country.However,with the development of my country’s philanthropy,the existing administrative supervision of charitable organizations cannot effectively play a supervisory role.Charity incidents have emerged one after another,which has caused a negative impact on the healthy development of philanthropy.In particular,problems such as the legacy of the dual management system,the absence of tax incentives,the formalization of financial supervision,the lack of "transparency" in information disclosure,the vague identification of legal responsibilities,and the imperfect punishment mechanism that need to be resolved.This article is based on the Charity Law of the People’s Republic of China(hereinafter referred to as the Charity Law),starting from the concepts of charitable organizations and charitable organizations,and summarizing the characteristics of charitable organizations,such as the particularity,charitable purpose,and similarity to charitable trusts.Combining its supervision necessity and characteristics,comprehensively consider the construction path of a scientific and reasonable charity organization supervision system.Through the introduction of the supervision of foreign charitable organizations,summarize foreign practical experience in regulating the registration and management of charitable organizations and improving the supervision systemof charitable organizations.Then analyze the reasons for the administrative supervision of charitable organizations at this stage in China,combine China’s national conditions and foreign experience,and seek feasible solutions.The focus is on improving the charity legal system,building a comprehensive supervision system,and implementing tax incentives.Provide suggestions on the future development direction of supervision and provide assistance for the administrative supervision and research of charitable organizations.