慈善信托:英美法例与中国探索

发布时间：2018-04-01 06:35

本文选题：慈善基金　切入点：基金投资　出处：《华南师范大学学报(社会科学版)》2017年02期

【摘要】：慈善事业在美国、英国以及借鉴其相关理念、制度的一些国家和地区,成为国家财政力量之外发展科学教育、公共卫生、文化体育、扶贫助弱等的重要力量。欧美国家慈善信托制度为资金所有者、使用者以及投资和监管者提供了比较成熟的资金管理和增长机制方面的经验,增强了捐赠者的捐赠信心,促进了慈善事业的发达。中国的慈善事业,不论是立法本身,还是组织捐赠规范透明度、资金筹集能力、公众捐赠热情和受捐资金管理等实践方面尚需推进,特别是慈善信托机制在法律文本意义上尚属初建,慈善基金管理、投资还处于初步探索阶段。慈善基金的投资、监管机制可以从欧美发达国家慈善基金投资信托的相关机制及其实践比较中借鉴可行的规则、程序和经验,构建中国的慈善信托规则并在实践探索中不断完善,分离经费筹集人与资金的支配关系,构架和实践信托规则,理清信托关系各方当事人规则,完善信息披露,激励捐赠,充实基金。保障信托财产的独立性,保证受赠资金合法、合理、高效地用于慈善事业,促使中国慈善信托事业健康持续发展。
[Abstract]:Philanthropy in the United States, the United Kingdom and some countries and regions that draw on its related ideas and systems have become other than national financial forces to develop science education, public health, culture and sports, The charitable trust system in Europe and the United States has provided more mature experience in capital management and growth mechanisms for fund owners, users, investment and regulators, and enhanced donor trust. Has promoted the development of philanthropy. In China, the practice of philanthropy, whether it is legislation itself or organizational donation norms, transparency, ability to raise funds, public donation enthusiasm, and management of donated funds, still needs to be advanced. In particular, the mechanism of charitable trust is still in its infancy in the sense of legal texts. The management and investment of charitable funds are still in the initial stage of exploration. The investment of charitable funds, The supervision mechanism can draw lessons from the relevant mechanism and practice comparison of philanthropic fund investment trust in developed countries in Europe and the United States, and construct the rules of charitable trust in China and improve them in practice and exploration. Separating the dominating relationship between the fund raiser and the fund, establishing and practicing the trust rules, clarifying the rules of the parties involved in the trust relationship, perfecting the information disclosure, encouraging the donation, enriching the fund, ensuring the independence of the trust property, ensuring the legality of the donated funds, Reasonable and efficient use of philanthropy to promote the healthy and sustainable development of charitable trust in China.
【作者单位】：华南师范大学法学院;
【基金】：国家社会科学基金“十一五”规划课题“国外高校社会捐赠制度研究”(CIA100151)
【分类号】：D922.182.3

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