民办非企业单位基本问题及其法制应对

发布时间：2018-10-13 19:05

【摘要】：民办非企业单位作为我国社会组织的重要组成部分，对于政府职能的转变、法治政府的建设有重要意义。同时,民办非企业的好坏也体现着民间力量与政府之间互动的质量。但从相关调查数据看来，我国民办非企业单位的总体状况令人堪忧，，有待于对其相关理论进行探讨，进而对其所表现出的诸如与其他法律的冲突、非营利性的界定和其名称的不准确性等问题作进一步分析，最终提出更为科学合理的完善策略。完善民办非企业单位相关制度，法制建设是关键，因此有必要对现有的相关制度进行整理和健全。民办非企业单位意义重大却现状堪虞，对其进行法律规制和完善已迫在眉睫，应该建立诸如相应的财政和税收扶持政策、允许民办非企业单位依法享有必要的合法权益、规范和完善民办非企业单位的内部运行机制、完善相应的监督管理机制，籍此使民办非企业单位在更为科学合理的法律规制之下承担其社会职能。本文分八章内容，论述民办非企业单位存在的基本问题和原因分析以及相应的发展对策措施。第一章为绪论，主要从具体问题着手，引出民办非企业单位所存在的问题，并对国内外研究概况进行简要论述。第二章对民办非企业单位的功能作一个详尽阐述，说明其存在对我国发展的的重要性和我国社会发展的积极作用。第三章主要对《民办非企业单位登记管理暂行条例》存在的突出问题进行阐述并剖析问题存在的原因。第四章利用实证主义研究方式对国外非营利组织税收、财政与金融扶持的国际经验进行介绍，同时也作为我国民办非企业单位发展的重要借鉴。第五章根据前述民办非企业单位问题的叙述和原因的剖析，还有国外相关经验的介绍，给出本文对民办非企业单位发展的对策建议。
[Abstract]:As an important part of China's social organization, private non-enterprise units are of great significance to the transformation of government functions and the construction of a government ruled by law. At the same time, private-run non-enterprises also reflect the quality of interaction between private forces and the government. However, from the relevant survey data, the overall situation of non-enterprise units run by private enterprises in China is worrisome, which needs to be discussed in the relevant theories, and then the conflicts with other laws, such as the conflict between them, are discussed. The definition of non-profit and the inaccuracy of its name are further analyzed, and a more scientific and reasonable strategy is put forward. The legal system is the key to perfect the relevant system of the private non-enterprise unit, so it is necessary to organize and perfect the existing related system. Private non-enterprise units are of great significance but the present situation is in danger. It is urgent to regulate and perfect them by law. We should establish policies such as corresponding financial and tax support policies to allow private non-enterprise units to enjoy the necessary legal rights and interests according to law. Standardizing and perfecting the internal operation mechanism of the private non-enterprise units and perfecting the corresponding supervision and management mechanism will enable the private non-enterprise units to assume their social functions under more scientific and reasonable legal regulations. This article is divided into eight chapters, discusses the basic problems and causes of private non-enterprise units and the corresponding development measures. The first chapter is the introduction, mainly from the specific problems, leads to the problems of private non-enterprise units, and briefly discusses the domestic and foreign research situation. The second chapter elaborates the function of the private non-enterprise unit in detail and explains the importance of its existence to the development of our country and the positive role of the social development of our country. The third chapter mainly expounds the outstanding problems existing in the Provisional regulations on Registration and Administration of Private Non-enterprise Units and analyzes the reasons for the problems. The fourth chapter introduces the international experience of foreign non-profit organizations' tax, finance and financial support by means of positivist research. It also serves as an important reference for the development of private non-enterprise units in China. In the fifth chapter, according to the analysis of the reasons and the related experiences of foreign countries, the countermeasures and suggestions for the development of the private non-enterprise units are given in this chapter.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.182

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