慈善组织监管机构的国际比较与启示  

An International Comparison and Inspiration of Regulators of NFO's Supervision

作　　者：李政辉[1] 

机构地区：[1]浙江财经大学法学院,浙江杭州310018

出　　处：《北京行政学院学报》2016年第1期45-53,共9页Journal of Beijing administration institute

基　　金：国家社会科学基金项目(11CFX030)

摘　　要：世界各国(地区)慈善组织的监管机构基于历史轨迹各不相同,但仍有规律可循,并且未来的发展趋势也较为明晰。英国采用慈善委员会进行集中监管,美国主要由联邦税务局进行集中监管,而我国台湾地区是由各主管部门进行分散监管,澳大利亚在2012年从分散监管转为集中监管具有代表性。我国取消"双重负责"之后正在转为集中监管,需要建立独立的慈善监管委员会。Based on historical path of each country（region）,the NFO＇S regulator is different,but there is a rule,which can be found and the development trend in the future is clear.UK set up the Charity Commission as the centralized supervision;USA uses IRS as the centralized supervision,and in China＇s Taiwan region,the administrative departments respectively supervise the NFO;Australia＇s changing from die decentralized supervision to the centralized supervision in 2012 represents the trend.After abolishing the dual-responsible system,China also is changing into the centralized supervision which needs an independent charity commission.

关 键 词：慈善组织 监管机构 集中监管 分散监管 慈善监管委员会 

分 类 号：D523.31[政治法律—政治学]