规范分析视角下我国慈善立法完善

发布时间：2018-05-18 00:08

本文选题：慈善法 + 现代慈善　；参考：《江西财经大学》2017年硕士论文

【摘要】：推动慈善事业向现代慈善要求靠拢是慈善立法孜孜不倦的奋斗目标。立法者以慈善法律关系为制定和完善立法的基础与指引,因此必须对慈善法律关系当中蕴含的各种构成要素进行全方面阐释。本文主要借助《中华人民共和国慈善法》、《中华人民共和国境外非政府组织境内活动管理法》等法律文本,对慈善立法当中涉及的多种权力和权利配置进行规范分析,同时用主体、行为、责任这三种公法与私法共用的法律元素对慈善立法文本进行规范探析。通过对现有慈善立法具体规范的文本式梳理,整理出一条具有特色性的理论脉络,重点对慈善立法的法律内涵、法权配置以及运行效果进行研究,可大致归纳为:首先,在慈善法律主体的设置上,必须关注开放性与共治性两大问题,在找寻其中不足的同时也应为其弥补不足提供解决进路。在开放性上,针对目前慈善法律主体过于封闭化,因此主要从慈善组织资格设置门槛、主体免税资格赋予、境外非政府组织的合理管理等方面进行分析;在共治性上,发现现实存在于治理过程中的种种问题,通过构建以慈善组织内部治理为起点、社会大众主动监督为终点的涵盖慈善组织之间相互监督、政府不同机构共同监督、社会组织参与监督在内的多元主体共同治理体系来作为完善措施。其次,对慈善法律行为类型进行划分并分别研究,依照行善主体地位和作用的不同率先将其划分为社会行善行为和国家促善行为,并以此为方向进一步对两部分当中典型行为进行规制,具体为对社会行善行为当中的慈善募捐行为、慈善信托行为、慈善组织经营行为进行规制;对国家促善行为当中的税收激励行为、政府购买行为、国家嘉奖行为进行规制。最后,从静态和动态双重视角来剖析慈善法律责任:从静态角度对慈善立法当中文本责任部分规定的不足进行分析并提供了完善对策;从动态角度创新出慈善组织内部会员诉讼制度和慈善公益诉讼制度,以期对全方位慈善追责制度的形成建言献策。
[Abstract]:It is an indefatigable goal of charity legislation to push charity to the request of modern charity. The legislator regards the legal relationship of charity as the basis and guide to make and perfect the legislation, so it is necessary to interpret all kinds of constituent elements contained in the legal relationship of charity. With the aid of the Law of the people's Republic of China on Charity and the Law of the people's Republic of China on the Management of domestic activities of Non-Governmental organizations outside China, this paper makes a normative analysis of the various powers and rights involved in charitable legislation. At the same time, we use the three common legal elements of public law and private law, subject, behavior and responsibility, to standardize the text of charity legislation. Through combing the text of the specific norms of the existing charity legislation, a characteristic theoretical context has been sorted out, focusing on the legal connotation, the allocation of legal power and the operational effect of charitable legislation, which can be roughly summarized as follows: first, In setting up the subject of charity law, we must pay attention to the two major problems of openness and co-governance, and at the same time, we should also provide a way to solve these problems. In terms of openness, aiming at the fact that the subject of charity law is too closed at present, it mainly analyzes from the aspects of setting the threshold of the qualification of charitable organizations, granting the exemption qualification of the subject, and the rational management of foreign non-governmental organizations. Found that the reality exists in the governance process of various problems, through the construction of a charitable organization internal governance as the starting point, the community as the end of the active supervision of charitable organizations covering the mutual supervision, the government of different institutions to jointly supervise, Social organizations participate in the supervision of multiple subjects as a common governance system to improve measures. Secondly, the types of charitable legal acts are divided and studied separately. According to the different status and role of the subjects of doing good, they are first divided into social acts of good deeds and national acts for the promotion of good. And in this direction to further regulate the typical behavior in the two parts, specifically for the social charity behavior of fund-raising, charitable trust behavior, charitable organization management behavior regulation; The tax incentive behavior, the government purchase behavior and the state reward behavior are regulated. Finally, from the static and dynamic perspective to analyze the legal liability of charity: from the static point of view, the article analyzes the deficiency of the provisions of the part of the text responsibility in the charitable legislation and provides the perfect countermeasures; This paper innovates the internal member litigation system and charity public interest litigation system from the dynamic point of view, in order to make suggestions on the formation of the omni-directional charity liability system.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.182.3

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