社会企业法律规制研究

发布时间：2018-12-16 18:53

【摘要】：我国社会企业在近些年迅速发展,在扶贫、就业、助残等领域发挥了重要的作用,受到了广泛的关注。但对于社会企业的界定却无法形成统一观点,有人认为社会企业是企业的一种,有人认为社会企业是社会组织。文章在分析社会企业词语来源、本质和各国立法的基础上得出社会企业的定义,社会企业是使用商业手段实现社会目的的实体。我国社会企业在近些年的发展过程中取得了一些成果,但同时存在一些阻碍我国社会企业发展的问题,特别是法律障碍。首先,我国法律并没有单独规定社会企业这一组织形式,我国实践中的社会企业是以其他具体组织形式存在的,社会企业可以是公司、合伙企业,也可以是福利企业、民办非企业单位或其他形式。其次,促进我国社会企业发展的激励机制不完善。公司和合伙企业在税收方面享受税收优惠较少,民办非企业单位和福利企业的税收优惠适用条件较窄,社会企业缺少融资激励政策,人才激励机制不完善,这些问题都阻碍着我国社会企业发展。最后,我国社会企业监督管理不完善,体现在监督管理的主体和监督管理的方式不健全等方面。并且,我国最新通过的《民法总则》也并未确立社会企业的组织形式,使得社会企业的发展没有法律的规制。由于我国社会企业的发展对解决社会问题,发展经济有积极的影响,因此,我国要积极促进社会企业的发展。目前我国缺少社会企业法律,不利于促进社会企业的发展,所以我国应该完善社会企业法律,以促进社会企业健康、可持续发展。在完善社会企业法律时,首先要确立社会企业主体资格,完善社会企业认证,给予社会企业一个法律形式。其次要完善各种激励机制,包括完善税收激励机制、制定融资激励政策、完善人才激励机制等。最后,完善我国社会企业的监督管理,确定监督管理的主体和方式,监督管理是社会企业健康发展的保障。
[Abstract]:China's social enterprises have developed rapidly in recent years and have played an important role in poverty alleviation, employment, disability assistance and so on. But the definition of social enterprise can not form a unified view, some people think that social enterprise is a kind of enterprise, others think that social enterprise is a social organization. On the basis of analyzing the source, essence and legislation of social enterprise, this paper draws the definition of social enterprise, which is the entity that uses commercial means to achieve social purpose. Some achievements have been made in the development of social enterprises in China in recent years, but at the same time there are some problems, especially legal obstacles, which hinder the development of social enterprises in our country. First of all, the laws of our country do not stipulate the social enterprise as a form of organization. In practice, the social enterprise in our country exists in other specific forms of organization. The social enterprise can be a company, a partnership, or a welfare enterprise. Private-run non-enterprise units or other forms. Secondly, the incentive mechanism to promote the development of social enterprises in China is not perfect. Companies and partnerships enjoy less tax preferences, private non-enterprise units and welfare enterprises have narrower conditions for tax incentives, social enterprises lack financing incentives, and talent incentive mechanisms are imperfect. These problems are hindering the development of social enterprises in our country. Finally, the supervision and management of social enterprises in our country is not perfect, which is reflected in the main body of supervision and management and the way of supervision and management. Moreover, the newly adopted General principles of Civil Law in China have not established the organizational form of social enterprises, which makes the development of social enterprises without legal regulation. Since the development of social enterprises in China has a positive impact on solving social problems and developing economy, China should actively promote the development of social enterprises. At present, the lack of laws on social enterprises in our country is not conducive to promoting the development of social enterprises, so we should perfect the laws of social enterprises in order to promote the healthy and sustainable development of social enterprises. When perfecting the law of social enterprise, we should first establish the qualification of the subject of social enterprise, perfect the certification of social enterprise, and give social enterprise a legal form. Secondly, we should perfect all kinds of incentive mechanism, including tax incentive mechanism, financing incentive policy, talent incentive mechanism and so on. Finally, improve the supervision and management of social enterprises in China, determine the main body and mode of supervision and management, supervision and management is the guarantee of the healthy development of social enterprises.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D923

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