慈善组织营利性活动法律监管问题研究

发布时间：2018-06-04 11:23

本文选题：慈善组织 + 营利性活动　；参考：《广西大学》2014年硕士论文

【摘要】：河南省宋庆龄基金会放贷事件是近年来我国慈善组织在从事营利活动过程中引起广泛争议的典型案例,它反映了慈善组织在营利活动中普遍存在的问题并促使人们反思慈善组织从事商业投资等活动的必要性。当前各国的慈善公益组织或多或少都存在着筹资难的问题,而越来越多的慈善组织为改变困境,选择了从事营利活动来筹措资金。目前我国对慈善社会组织从事营利活动的相关法律法规还不健全,这使得现实中存在着诸如激进投资、挪用善款等许多问题。为改变这一现状,逐步完善我国慈善组织营利活动的相关监管制度成为了当务之急。本文根据已有的相关理论,在阅读文献、收集资料和分析案例的基础上,运用比较研究法,对当前慈善组织在从事营利性活动过程中所出现的问题进行探究,从而得出监管层面的制度法规建议,以期提高对中国慈善组织营利活动的监管水平并带动整个慈善行业的健康有序发展。本文共分为五个部分。第一部分是对河南宋庆龄基金会违规放贷案件的简要介绍,并对论文的背景、研究方法及结构进行了一个概述；第二部分则指出了该案件中存在的“以公益之名行谋私之实”、资金违规投资及监督机制不完善等问题；第三部分从立法、税收和监督三个方面阐释了引发该案的原因；第四部分分别分析了香港和美国慈善组织的优秀监管经验及其可供借鉴之处；第五部分则依据我国的具体国情提出了相关政策法规建议。
[Abstract]:The lending event of Song Qingling Foundation in Henan Province is a typical case in recent years in which charitable organizations in our country have caused extensive controversy in the process of engaging in profit-making activities. It reflects the common problems of charitable organizations in profitable activities and urges people to reflect on the necessity of charitable organizations engaging in commercial investment and other activities. At present, charitable organizations in various countries have more or less difficulty in raising funds. In order to change the predicament, more and more charitable organizations choose to engage in profitable activities to raise funds. At present, the laws and regulations related to charitable social organizations engaging in profitable activities in China are not perfect, which makes there are many problems such as radical investment, misappropriation of funds and so on. In order to change this situation, it is urgent to gradually perfect the relevant supervision system of charitable organization profit activities in our country. On the basis of reading literature, collecting data and analyzing cases, this paper, based on the existing relevant theories, uses comparative research method to explore the problems existing in the process of charitable organizations engaging in for-profit activities. In order to improve the supervision level of the profit activities of Chinese charitable organizations and promote the healthy and orderly development of the whole charity industry. This paper is divided into five parts. The first part is a brief introduction to the illegal lending case of Henan Song Qingling Foundation, and an overview of the background, research methods and structure of the paper. The third part explains the causes of the case from three aspects: legislation, taxation and supervision. The fourth part analyzes the excellent supervision experience of charitable organizations in Hong Kong and the United States and the points for reference. The fifth part puts forward the relevant policies and regulations according to the specific conditions of our country.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.182

【参考文献】