我国慈善机构法律组织形态研究

发布时间：2018-04-01 01:18

本文选题：慈善机构　切入点：法律组织形态　出处：《广东财经大学》2014年硕士论文

【摘要】：自2008年汶川大地震事件发生以来，慈善事业的发展就一直备受关注，，构建适合我国慈善机构发展的法律组织形态问题也日益凸显并亟待解决。针对我国慈善机构法律组织形态当前存在的问题，在借鉴域外慈善机构法律组织形态的先进立法经验基础上，通过比较分析慈善机构各种法律组织形态在我国适用的利弊，以探析适合我国慈善机构法律组织形态发展的路径——在保持法律组织形态多样化的情况下，鼓励发展公司制慈善机构，以期有益于我国慈善机构法律组织形态的发展与完善。除了引言和结语，正文部分共分为四章。引言部分简要介绍选题的理论、存在的问题和实际意义。第一章是阐述了慈善机构法律组织形态的基本原理。在了解慈善机构的定义、基本特征的情况下，对慈善机构法律组织形态存在的类型分别进行详细阐述，并对各种类型的法律组织形态进行比较分析，为下文铺垫基础。第二章探讨了我国慈善机构法律组织形态的现状与存在的问题。首先，在简单了解我国慈善机构法律组织形态的发展演变基础上，阐述我国当前存在的四种主要的法律组织形态类型。其次，从立法、准入制度、内部治理结构设置、监督体制、税收配套机制等五个方面道出我国慈善机构法律组织形态存在的问题。第三章根据我国慈善机构法律组织形态存在的问题，通过对域外不同法律组织形态的慈善机构进行比较分析，找出对我国慈善机构法律组织形态的完善有供借鉴的地方，为下文我国慈善机构法律组织形态的本土化运用作进一步奠定基础。第四章分析了慈善机构各种法律组织形态在我国适用的利弊，并从对比研究中找出我国慈善机构法律组织形态的发展路径——保持法律组织形态多样化，鼓励构建和发展公司制慈善机构，并进一步提出构建我国公司制慈善机构的具体法律设想。结语部分则对本文观点进行总结，同时对文章存在的不足和需要进一步深入探讨的问题进行说明。
[Abstract]:Since the Wenchuan earthquake occurred in 2008, the development of charity has been paid close attention to, and the problem of constructing the legal organization which is suitable for the development of charity organizations in China has become increasingly prominent and urgent to be solved.In view of the problems existing in the form of legal organization of charitable organizations in our country, and on the basis of the advanced legislative experience of the legal organization of charitable organizations outside China, this paper analyzes the advantages and disadvantages of various forms of legal organizations of charitable organizations in China by comparing and analyzing their advantages and disadvantages.In order to explore the path suitable for the development of the legal organization of charity organization in China, we should encourage the development of the corporate charity organization under the condition of maintaining the diversity of the legal organization form, in order to benefit the development and perfection of the legal organization form of the charity organization in our country.In addition to the introduction and conclusion, the text is divided into four chapters.The introduction briefly introduces the theory, problems and practical significance of the topic.The first chapter expounds the basic principle of the legal organization of charity.In the case of understanding the definition and basic characteristics of charity, the types of legal organization of charity are elaborated in detail, and various types of legal organization are compared and analyzed, which lays the foundation for the following.The second chapter discusses the status quo and existing problems of the legal organization of charity in China.First of all, on the basis of a brief understanding of the development and evolution of the legal organization form of charitable organizations in China, this paper expounds four main types of legal organization forms that exist in our country at present.Secondly, from the five aspects of legislation, access system, internal governance structure, supervision system, tax supporting mechanism and other five aspects, this paper points out the problems in the form of legal organization of charitable institutions in China.The third chapter, according to the problems existing in the form of legal organization of charity organization in our country, through the comparative analysis of different forms of legal organization in foreign countries, find out the perfection of the form of legal organization of charity organization in our country for reference.Further lay the foundation for the localization of the legal organization of charity in our country.The fourth chapter analyzes the advantages and disadvantages of various legal organization forms of charity in our country, and finds out the development path of legal organization form of charity organization in China from the comparative study-keep the diversification of legal organization form.To encourage the establishment and development of corporate charities, and further put forward the construction of corporate charities in China specific legal ideas.The conclusion summarizes the views of this paper, and explains the shortcomings and problems that need to be further explored.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.182.3

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