公益组织应急慈善资金的财政监督困境及其法治纾解-《集美大学学报》（哲社版）

文章信息/Info

Title:: Supervision Dilemma of Non-Profit Organizations’ Emergency Charity Funds and Its Solutions

Author(s):: SUN Bolong; LI Geyang; （Shen Junru Law School,Hangzhou Normal University,Hangzhou 311121,China）

Keywords:: non-profit organizations; emergency charity funds; public property; fiscal supervision

摘要:: 新修改的《慈善法》中增加了“应急慈善”一章，以回应公益慈善组织在各类突发应急事件中开展慈善活动的法律规范缺失问题。由于公益组织具有非政府性、非营利性、志愿性、社会性等特征，对其募集的应急慈善资金是否能够纳入财政监督尚有争议，现实中也存在着监管主体不明、外部监督乏力、内部治理松散的困境。有必要从公共财产法理论出发，厘清公益组织应急慈善资金的法律性质，健全相应的财政监管法律规范，完善预算监督、行政监督、社会监督的外部监管机制，进一步优化公益组织内部财务监督管理制度和行业协会自律，以多元监督协同提升我国公益组织应急慈善资金财政监督的法治化水平。

Abstract:: A chapter of Emergency Charity has been added to the newly revised Charity Law in response to the lack of legal norms governing the participation of charitable organizations in rescue activities in various types of emergencies.However,the regulatory rules for emergency funds of non-profit organizations remain vague.Due to the characteristics of non-profit organizations,such as being non-governmental,non-profit,voluntary and social,there is still debate on whether the emergency funds they raise can fall under fiscal supervision.In practice,there are issues such as unclear regulatory authorities,weak external supervision,and loose internal governance.Therefore,from the perspective of public property law theory,it is possible to clarify the legal nature of the emergency charitable funds raised by organizations,improve the corresponding regulatory legal framework,establish an external regulatory system of budget supervision,administrative supervision, and social supervision,further optimize the internal financial supervision and management system of non-profit organizations,and promote industry self-regulation.This will improve the fiscal supervision of the emergency funding of non-profit organizations in China.