慈善法治下慈善组织信息公开的合作监管探析  

Analysis of the Cooperative Supervision of Information Disclosure by Charitable Organizations from the Legalization of Charity

作　　者：马贵侠[1,2] 潘琳[2,3] Ma Guixia;Pan Lin

机构地区：[1]合肥工业大学 [2]中国科学技术大学 [3]安徽省委党校(安徽行政学院)

出　　处：《中国第三部门研究》2020年第2期52-68,M0005,M0006,共19页China Third Sector Research

基　　金：国家社会科学基金项目“互联网+背景下企业能力、商业模式创新与社会企业绩效研究”(项目编号:17BGL077);安徽省教育厅高校人文社科项目“共享发展视域下安徽特色城市社区养老服务体系研究”(项目编号:SK2019ZD63)的阶段性成果。

摘　　要：我国慈善事业已进入法治化时代。慈善组织信息公开的多元主体合作监管,是健全慈善组织信用体系的重要举措。文章以跨部门合作治理理论和慈善政策法规作为慈善组织信息公开的合作监管分析基础,综合运用德尔菲法、熵权法分析出慈善组织信息公开的多元监管主体和监管内容的重要性排序,以此构建出慈善法治下慈善组织信息公开的合作监管模型,并详析了模型中各类监管主体的角色及其运作策略。The legal system for charity industry in China is constantly being improved.The multi-party collaborative supervision system of the information disclosure by charitable organizations is of great significance to the construction of the credit system of charitable organizations.Based on the theory about Governing Cross-Sector Collaboration and charity-related policies and procedures,this paper analyzes the cooperative supervision of information disclosure by charitable organizations,and uses the Delphi method and Entropy method to rank the multiple supervisory entities and supervisory content according to their importance.Based on this,a cooperative supervision model of information disclosure by charitable organizations under the legalization of charity is constructed.In addition,the roles and operational strategies of various regulatory entities are analyzed in detail.

关 键 词：慈善组织 信息公开 合作监管 

分 类 号：D63[政治法律—政治学]