为抑制近年来频频发生的侵犯慈善财产权的公益丑闻,《中华人民共和国慈善法》第8章(69至76条)专门规定了信息公开制度。但从该制度的内容来看,并无针对性的具体法律措施。我国以保障非营利组织财产权为内容的信息披露立法架构,应当体现非营利组织法(慈善法)与税法的分工与衔接,并明晰信息披露执法主体、执法方式,预先设计应对可能的执法反抗与抵制措施,以及执法主体不作为和滥权的惩处。 In order to curb the public-service scandal that infurges on charity property rights frequently occurred in recent years, Chapter 8 (Articles 69 to 76) of the Charity Law of the People’s Republic of China specifically stipulates the information disclosure system. However, the contents of the system point of view, there is no specific targeted legal measures. In our country, the legislation framework of information disclosure to protect the property rights of non-profit organizations should reflect the division of labor and convergence of the non-profit organization law (charity law) and the tax law, clarify the subject of law enforcement and the law enforcement methods, and pre-design to deal with possible law enforcement resistance and Boycott measures, and law enforcement agencies do not abuse and abuse of power.