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慈善基金会也会出现利益输送问题,即利益冲突问题,应加大对慈善基金会的规制。美国采取对公共慈善组织和私有基金会分别规制的手段。相比之下,中国的监管尚不健全。中国在基金会分类管理、关联交易行为的划定、基金会审计等方面都未能作出充分的规定,导致中国在基金会监管方面漏洞频出。所以,中国应该借鉴美国的经验,完善中国的相关立法。
Charitable foundations will also be the issue of the transfer of benefits, that is, the issue of conflicts of interest, should increase the regulation of charitable foundations. The United States adopts the means of regulation separately for public charities and private foundations. In contrast, China’s regulation is not yet complete. China has failed to make sufficient provisions in the classification management of foundations, the delineation of related party transactions, auditing of foundations, etc., resulting in frequent loopholes in the supervision of the foundations in China. Therefore, China should learn from the experience of the United States and improve its relevant legislation in China.