我国非营利组织信息公开法律制度研究

基于非营利组织自身的特殊性,非营利组织信息公开制度相对于营利组织信息公开制度更具有现实意义,它是政府、捐赠人、社会公众等实现对非营利组织监督管理的基础。我国非营利组织信息公开法律制度尚未能够针对公益性组织和互益性组织、不同规模的组织做科学、合理的分类管理;双重管理体制下的双重信息公开有悖于效率的基本原则;社会团体和民办非企业单位信息公开专门制度缺失且缺乏强有力的保障措施。因而,应以功能优化为目标,在基本内容、基本途径和基本要求三方面来完善我国非营利组织信息公开法律制度。在基本内容上重点强化公益性和互益性组织、不同规模组织的分类管理;在基本途径方面完善税务部门对非营利组织信息公开的管理;在基本要求方面应逐步建立社会团体和民办非企业单位信息公开专门制度并健全信息公开法律责任制度。

Study on the Information-open System of Chinese Nonprofit Organizations

Owing to nonprofit organizations self's particularity,information-open system of it has more practical or immediate significance relative to the information-open system of profit organizations,and it is the supervision basis of government,contributors,the public and so on.Information-open system of Chinese nonprofit organizations has not adopted scientific and rational classification management in view of public benifit organizations and self benefit organizations,and the scale of nonprofit organizations:Double information-open system subordinating in double management system is going against efficiency.It has not special system to standard information-open of social groups and private-invested noenterprise.As a result,we should take function optimization as target to consummate information-open system in fundamental content,fundamental approach and basic requirement.In the field of fundamental content,we should strengthen classification management in view of public benifit organizations and self benefit organizations,and the scale of nonprofit organizations.In the field of fundamental approach,we should perfect taxation management to information-open of nonprofit organizations.In the field of basic requirement,we sould perfect special system and legal liability system to standard information-open of social groups and private-invested noenterprise step by step.