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谨慎义务是慈善组织高管义务体系中的重要组成部分,要求慈善组织高管应如同一个谨慎的、理性的、审慎的人管理他们自己的事务一样处理慈善组织事务。在概述慈善组织高管谨慎义务并从法理角度进行分析的基础上,借鉴英美两国关于慈善组织高管谨慎义务的先进经验,结合中国慈善组织高管谨慎义务的现状以及现实需求,提出如下法律对策:从立法上明确慈善组织高管谨慎义务的内容及其衡量标准;健全慈善组织高管谨慎义务的监管机制;完善慈善组织高管违反谨慎义务的问责制度。
Cautious obligations are an important part of the charity’s executive accountability system, requiring that charity executives should treat charities in the same way as a prudent, rational, and prudent person manages their own affairs. On the basis of summarizing the cautious obligation of charity executives and analyzing from the perspective of jurisprudence, drawing lessons from the advanced experience of the United States and the United States on prudential obligations of charity executives, combining the current situation of cautious obligations of charities in China and the actual demand, the following laws Countermeasures: To clarify the contents and measures of the cautious obligations of senior executives of charitable organizations from a legislative perspective; to improve the regulatory mechanism for charitable organizations of senior executives to be cautious; and to improve the system of accountability of breach of cautious obligations by charitable organizations.