《慈善法》的出台对慈善事业发展具有划时代意义,其确立了民政部门为慈善事业的主管者、引导者地位,明确了慈善信息公开的方式及其责任主体,以及慈善组织慈善信息公开的范围与限度。但该立法同时也存有慈善透明度原则条款缺失、慈善透明标准不明、慈善信息发布平台规定不具体和问责制度不健全等缺陷。可增加“慈善透明度原则”为《慈善法》基本原则条款,并分别以行政机关和慈善组织为主体明确慈善透明度之标准,构建国家和省级层面慈善信息发布平台,并辅以多元化的慈善问责机制。 The promulgation of the “Charity Law” is of epoch-making significance for the development of charities. It established the department in charge of civil affairs as the director and guider of charities, clarified the ways of disclosing charity information and its main body of responsibility, and the scope of charity information disclosure And limits. However, the legislation also lacks the defects of the clause of principle of transparency of charity, the unknown standard of transparency of charity, the unspecified platform for releasing charity information and the imperfect accountability system. The principle of transparency of charity can be added as the basic principle clause of “Charity Law”, and the standards of transparency of charity can be defined by the main body of administrative organs and charities respectively, and a platform for launching charitable information at national and provincial levels can be established, supplemented by diversification Charity accountability mechanism.