信息披露与保障慈善组织财产立法命题研究——析《慈善法》第8章第69至76条

摘要

为抑制近年来频频发生的侵犯慈善财产权的公益丑闻,《中华人民共和国慈善法》第8章(69至76条)专门规定了信息公开制度.但从该制度的内容来看,并无针对性的具体法律措施.我国以保障非营利组织财产权为内容的信息披露立法架构,应当体现非营利组织法(慈善法)与税法的分工与衔接,并明晰信息披露执法主体、执法方式,预先设计应对可能的执法反抗与抵制措施,以及执法主体不作为和滥权的惩处.%In order to restrain charity scandal which infringes the charitable property quite frequently in recent years, Chapter 8 (69~76) of the Charity Law of the People's Republic of China stipulates the information disclosure system.But from the content, there are no specific legal measures.In order to protect the non-profit organization's property right, the legislative framework of information disclosure should reflect the division of labor and the connection between the non-profit organization law and the tax law, and clarify the subject of law enforcement of information disclosure, pre-design response to possible law enforcement rebellion and boycott measures, as well as the subject of law enforcement and abuse of power punishment.