中国慈善事业法律制度的完善研究

发布时间：2018-06-07 17:06

本文选题：慈善事业 + 慈善组织　；参考：《广西师范大学》2014年硕士论文

【摘要】：本文的主题是：中国慈善事业的健康发展,必须要有一套完善的与当前我国社会实际相适合的法律制度作为保障。慈善事业是一种有益于社会与人的社会公益事业,是国家社会保障体系的重要组成部分,对经济与社会的协调发展有着重要的意义。贯穿于整个慈善活动中,法律制度始终发挥了基础保障作用,但随着中国社会经济的发展,总体上看,中国慈善事业还处于起步阶段,慈善事业还存在很多制度上的问题。至今,我国还没有一部统一规范慈善事业的基本法,现在的慈善事业法律制度,立法相对分散,位阶低,相关的法律制度操作性不强；慈善事业行政色彩浓厚,没有明确慈善组织的法律地位和性质,慈善组织运行机制不健全,导致慈善事业缺乏社会公信力,这些问题严重影响和制约我国慈善事业的健康发展。因此,针对主题的论证,本文以我国慈善事业的法律制度完善为研究对象,从慈善组织的定义、慈善事业的界定等基础理论出发,对慈善活动的相关法律理论进行分析研究,从法理上探究慈善事业中涉及的理论问题,梳理与慈善活动相关的法律关系,以及法律关系各要素的主要内容。本文回顾了我国慈善法律制度的发展历史,结合现阶段的慈善法律制度,针对近几年来中国慈善事业活动中发生的一系列问题,通过借鉴西方发达国家的慈善法律制度,分析了目前中国慈善法律制度中存在的几方面突出问题。文章提出完善中国慈善法律制度的设想,即：制定专门的《慈善事业法》,明确中国慈善组织的法律地位,同时要完善慈善组织税收机制以及完善慈善事业活动的监管机制,以建立一套完备且适合本国国情的慈善法律体系。本文主要采用理论联系实际,比较分析,历史分析的方法进行论述,为我国慈善事业的立法、构建以及运行机制,监管机制等相关法律问题寻求解决途径。文章分为引言、正文和结论三部分。其中正文分为五部分对慈善事业法律制度完善进行论述,具体内容如下：第一部分：慈善事业活动的基本理论分析。对慈善事业、慈善组织等内容进行界定、定义；分析慈善事业发展的法理依据；并对本国慈善事业的法律关系进行研究,对慈善事业的主体、客体和内容逐一阐述。第二部分：回顾了新中国成立后,慈善事业的总体发展情况,阐述现阶段我国慈善事业法律法规的状况,并分析出整体上现有的法律体系滞后于慈善事业的发展。第三部分：对其他国家的慈善法律制度的研究及借鉴。分别介绍了美国、德国等国家的慈善法律制度。并对这些国家的法律制度进行研究,提出学习借鉴国外先进制度,以引进先进慈善规则制定适合本国发展的慈善法律制度。第四部分：以法律视角对我国慈善制度存在的问题进行剖析。归纳出制约慈善事业发展的几方面突出问题：缺乏慈善事业基本法,立法层次低,体系不完整；慈善组织制度不健全；慈善捐赠机制存在弊端；监管机制缺失。以上因素影响制约我国慈善事业的发展。第五部分：综合第四部分提出的中国当前慈善事业存在的突出问题,在进行系统理论分析和总结经验基础上,有针对性地提出具体法律制度建设对策和立法设想。最后,得出本文结论：完善慈善事业法律制度是构建和谐社会的重要制度保障,符合本国实际情况的慈善事业法律制度才能促进中国慈善事业的健康发展。
[Abstract]:The theme of this article is that the healthy development of Chinese philanthropy must be guaranteed by a set of perfect legal systems which are suitable to the current social reality of our country. The charity is a social and social cause beneficial to society and people. It is an important component of the national social security system and the coordinated development of the economy and society. Important significance. Throughout the whole charity activities, the legal system has always played a basic role, but with the development of China's social and economic development, in general, Chinese philanthropy is still in its infancy, and there are many institutional problems in charity. In the legal system of charity, the legislation is relatively scattered, the rank is low, the related legal system is not strong, the administrative color of the charitable cause is strong, the legal status and nature of the charity organization is not clear, the charitable organization's operating mechanism is not sound and the charity cause lacks the social credibility. These problems seriously affect and restrict the charity of our country. Therefore, in view of the argument of the subject, this article takes the legal system of charitable cause of our country as the research object. From the definition of charitable organizations and the definition of charitable cause, the relevant legal theories of charitable activities are analyzed and studied, and the theoretical problems involved in charitable cause are explored and combed. The legal relationship related to charitable activities and the main contents of the various elements of the legal relationship. This article reviews the history of the development of the charitable legal system in China, combined with the present philanthropy legal system, and points out a series of problems that have occurred in China's charitable activities in recent years, through the charitable legal system of western developed countries. This paper analyzes some outstanding problems in the current Chinese charitable legal system. The article puts forward the idea of perfecting the Chinese charitable legal system, that is, to formulate a special law of charity, to clarify the legal status of Chinese charitable organizations, and to perfect the tax mechanism of charitable organizations and the regulatory mechanism of charity activities to establish a good charity. A complete and suitable charitable legal system suitable for the national conditions. This article mainly adopts the theory linking practice, comparative analysis and historical analysis method to discuss the legal problems of our country's charitable cause legislation, construction, operation mechanism, supervision mechanism and other relevant legal problems. The article is divided into introduction, text and conclusion three parts. The article is divided into five parts to discuss the perfection of the legal system of charitable cause, the specific contents are as follows: the first part: the basic theoretical analysis of charity activities, the definition of charitable cause, charitable organization and so on; the analysis of the legal basis for the development of charitable cause; and the study of the legal relations of charitable cause in the country, to the mercy of charity. The subject, object and content of good cause are expounded one by one. The second part: reviewing the general development of charitable cause after the founding of new China, expound the status of the current laws and regulations of charity in China, and analyze the existing legal system on the whole lag behind the development of charitable cause. The third part: the charitable law of other countries. The study and reference of the system. It introduces the charitable legal system of the United States and Germany respectively, and studies the legal system of these countries, and proposes to learn from the advanced foreign system and introduce the advanced charitable rules to formulate the charitable legal system suitable for the development of the country. Fourth parts: the existence of the charitable system in our country from the legal perspective. The problems are analyzed. Some outstanding problems that restrict the development of charitable cause are summarized: lack of basic law of charitable cause, low level of legislation, incomplete system, unsound system of charitable organization, malpractice of charitable donation mechanism, lack of regulatory mechanism. The above factors affect the development of charitable cause in China. The fifth part: synthesis The fourth part puts forward the outstanding problems of China's current philanthropy. On the basis of systematic theoretical analysis and summary experience, it puts forward the countermeasures and legislative ideas of the construction of specific legal system. Finally, the conclusion is drawn that the improvement of the legal system of charity is an important system guarantee for the construction of a harmonious society, which is in line with the country. The actual situation of the charity legal system can promote the healthy development of China's philanthropy.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.182.3

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