我国慈善组织的外部监督

慈善组织的公共性是外部监督的正当性基础。外部监督包括政府监督、社会监督、利益相关者监督及独立机构的监督。政府监督主要通过主管机关和税务机关来实现，贯穿于慈善组织设立、运行等各个环节；社会监督的关键在于慈善组织信息公开制度的建立；利益相关者的监督则依托于法律赋予监督主体诉权；独立机构的监督则在于提高独立机构的独立性和公信力来实现有效的监督。

Outside Supervision of China's Charities

The publicity of the charities is the legitimacy of outside supervision. Outside supervision consists of supervision of government, social supervision, supervision of stakeholders and independent organizations. The supervision of government is carried out by administrative and tax authorities. Social supervision is realized through the establishment of information disclosure. The supervision of stake-holders depends on the right of appeal. The supervision of independent organizations is relied on the independence and credibility.