我国基金会立法的理论辩正与制度完善——兼评《基金会管理条例》及其《修订征求意见稿》

发布时间：2018-03-23 23:34

本文选题：基金会　切入点：非营利性法人　出处：《法学评论》2016年05期

【摘要】：我国基金会法律制度正面临修订,然而关于基金会本质特征的基础理论认识长期存在误区。作为一种社会组织,基金会应以组织结构及功能上的特征作为本质特征,且不应在目的事业的性质、基金资产来源以及运营方式上进行类型限制。基金会属于财团,基金会法应以民事基本法为主体且采用单行法律的形式立法;对不同类型的基金会应有针对性地分类规定,尤其需要系统构建股权型基金会法律制度;为鼓励捐赠和促进慈善事业的发展,基金会事业运营制度和财务运营制度均需以功能为导向进行完善。
[Abstract]:The legal system of foundations in our country is facing revision. However, there is a long-standing misunderstanding in the basic theory about the essential characteristics of foundations. As a social organization, the foundation should take the characteristics of organization structure and function as its essential characteristics. The foundation belongs to the consortia, and the foundation law should take the civil basic law as the main body and adopt the form of separate law to legislate. Different types of foundations should be specifically classified, in particular the need to systematically establish a legal system for equity foundations; in order to encourage donations and promote the development of philanthropy, Foundation business operation system and financial operation system should be function-oriented improvement.
【作者单位】：武汉大学法学院;
【基金】：国家社科基金项目《企业基金会法律问题研究》(14BFX169)的阶段性成果
【分类号】：D922.182

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