Abstract: The duty of care is an important part in the duties of higher management of charitable organizations. It demands that the higher management of charitable organizations exercise such care and skills in managing charitable organizations as a cautious, reasonable man manages his own affairs. Firstly, the article summarizes the basic connotation of the duty of care and analyzes it from the angle of the legal principle; secondly, it combines the advanced experience learnt from Britain and the U.S.with the existing state of affairs and the actual demands of the duty of care of higher management of charitable organizations in China; finally, proposals are provided on perfecting the duty of care of higher management of charitable organizations in China, to provide proposals as follows: to be clear the content and measurement of the duty of care of higher management of charitable organizations on the legislation; to improve the quality of regulatory systems of the duty of care of higher management of charitable organizations; to Improve accountability system of higher management of charitable organizations.