关键词: 非营利组织, 财产权利, 信息披露, 法律保障, 公信力

Abstract:

The frequent occurrence of public scandals seriously affect the credibility of non-profit charity organizations, which often involves illegal misappropriation, diversion of huge amount of property, illegal investment, transportation and other serious violations of the interests of non-profit organizations' property.This inevitably highlights the embarrassment of legal protection on the property rights of non-profit organizations. This situation, if left unchecked, will not only decrease radically the property for public of non-profit organizations, but also greatly reduce its credibility and affect non-profit organizations inproviding goods or services for the public. The current law in China on the protection of the property rights of non-profit organizations is incomplete due to a lack of understanding that non-profit organizations should enjoy tax-exempt. This leads to inability of self-consistent in the theory of core information disclosure and the practice and system which would protect their property rights.In the protection of property rights, the theory and practice of information disclosure system in the United States is worth learning.

Key words: non-profit organizations, property rights, information disclosure, legal protection, credibility