论中国近代慈善组织的征信方式及其演变  

On the Ways of Credit Reporting for Modern Charities and Their Evolution

作　　者：王林[1] Wang Lin(School of History and Social Development,Shandong Normal University,Jinan Shandong,250014)

机构地区：[1]山东师范大学历史与社会发展学院,山东济南250014

出　　处：《山东师范大学学报（人文社会科学版）》2018年第4期84-93,共10页Journal of Shandong Normal University(Humanities and Social Sciences)

基　　金：作者主持研究的国家社科基金项目"近代中国慈善组织公信力研究"(15BZS019)的阶段性成果

摘　　要：慈善组织的征信方式,就是慈善组织通过公布确切的证据从而获得社会信任的方式。近代以来,慈善组织的征信方式主要有三种,即编印《征信录》、登报公示和聘请会计师查账。这三种征信方式并行不悖,相互印证,前两者使财务信息公开、透明,而会计师查账,则从根本上解决了真实性的问题,完成了慈善组织征信方式由"神鉴"到"人查"的演进。近代慈善组织的征信方式是促进慈善事业顺利发展的重要举措,对当今慈善组织提高公信力也有借鉴意义。The ways of credit reporting for charities are the means for charities to obtain social trust by publishing conclusive evidence. Since the modem times, there have been mainly three ways of credit reporting for charities： compiling and printing credit records, making publicity in the newspapers, and engaging accountants to cheek accounts. These three ways of credit reporting run parallel and verify one and another; the first two make financial information open and transparent while accountants check the accounts. Thus the issue of authenticity can be fundamentally solved, and the evolution of the ways of credit reporting for charities is accomplished from ＂audit by God＂ to ＂check by man＂. The ways of credit reporting for modem charities are important measures to promote the smooth development of charity, and also provide significant reference for raising the credibility of today＇ s charities.

关 键 词：慈善组织 征信方式 《征信录》 登报公示 会计师查账 

分 类 号：K25[历史地理—历史学]