Research On The Third Party Evaluation Index System Of Charitable Foundations

With the rapid development of Chinese economy and the deepening of social reform,Chinese philanthropy has also gained rapid development.The number of various charitable foundations is also increasing rapidly.The philanthropy plays a very important role in the development process of our country.However,the exposure of a series of charity events has caused a great impact on China’s charity credibility.The lack of credibility has become the primary obstacle to the healthy development of China’s charity foundations.The third-party evaluation is an important external mechanism to supervise and improve the operation efficiency of charitable foundations and enhance their credibility.However,at present,the construction of the third party evaluation index of charitable foundations in our country is superficial,easy to be imitated,low grade and with false traces.The work performance,especially the scale of funds,has a high impact on the evaluation results.Therefore,on the basis of referring to the third-party evaluation system of domestic and foreign charitable foundations,this study optimizes the third-party evaluation index of Chinese charitable foundations,so as to construct a "PFT" evaluation index suitable for China’s national conditions,and collects index data from the Charity China information platform and corresponding websites for evaluation.Then the questions of our charitable foundation existed and the corresponding countermeasures were put forward.(1)This study takes the Charity Law,the Regulations on the Administration of Foundations and other laws as the guidance,and takes the domestic and foreign third-party evaluation system as the reference,so as to construct a third-party evaluation system of charitable foundations which is suitable for our national conditions and easy to be uniformly evaluated from the national level.The system is composed of 3 first-level indicators,6 second-level indicators and 27 third-level indicators,the construction of each indicator has relevant laws and regulations as a guide,at the same time,also learn from the advanced indicators of foreign countries,making the new indicator is both suitable for the national situation in our country while having to be advanced.(2)Evaluate and analyze the annual reports released by 428 charitable foundations in2020 on the Charity China Information Platform.The results show that charitable funds have obvious characteristics of passive receiving social donations in our country,and lack of innovative ways of collecting donations.The development of charitable funds’ ability to serve society and promote wealth distribution is weak,the party organization construction is imperfect,the charity fund salary disclosure quality is low,and the system construction management is incomplete.Therefore,on the one hand,we should enhance the correlation between Party building and foundation work,strengthen the guiding role of Party organizations in charitable foundations,introduce modern marketing concepts and innovate fundraising methods,and attract the public’s attention and enthusiasm for donations.On the other hand,more attention should be paid to investment in asset preservation and appreciation as well as institutional construction.The government should improve the institutional construction related to foundation management,and guide the charity industry and charitable foundations to develop rules and regulations that meet the needs and expectations of donors.In addition,on the basis of the existing information disclosure management measures,further improve the information construction,to better meet the needs of donors.