以股权设立企业基金会:质疑与辩护
发布时间：2019-03-22 17:08
【摘要】：2016年3月《中华人民共和国慈善法》和2017年3月《中华人民共和国民法总则》的相继出台,为我国民间慈善事业的大发展迎来了新的契机,然而根据现行《基金会管理条例》的规定,基金会的设立仍然只能使用现金进行设立,这将极大制约企业设立企业基金会。为使各种社会资源积极投向慈善公益事业,使用股权设立企业基金会是在新的发展形式下解决基金会资本来源困境而作的大胆设想。但目前无论是理论界还是实务界对以股权设立基金会还存在很多误解,应当认为股权设立企业基金会既具有合理性,也具有适格性。
[Abstract]:The successive promulgation of the Charity Law of the people's Republic of China in March 2016 and the General principles of the Civil Law of the people's Republic of China in March 2017 have ushered in a new opportunity for the great development of China's folk philanthropy. However, according to the current regulations of the Foundation, the establishment of the Foundation can only be set up in cash, which will greatly restrict the establishment of the Enterprise Foundation. In order to make all kinds of social resources actively invest in charity and public welfare, the establishment of enterprise foundation with equity is a bold idea to solve the predicament of capital source of the foundation under the new development form. However, there are still many misunderstandings about the establishment of a foundation with equity in both theoretical and practical circles. It should be considered that the establishment of an enterprise foundation by equity is not only reasonable but also appropriate.
【作者单位】： 中南民族大学法学院;
【基金】：国家社会科学基金项目“企业基金会设立法律问题研究”(13BFX099)
【分类号】：D632.9
，
本文编号：2445770
[Abstract]:The successive promulgation of the Charity Law of the people's Republic of China in March 2016 and the General principles of the Civil Law of the people's Republic of China in March 2017 have ushered in a new opportunity for the great development of China's folk philanthropy. However, according to the current regulations of the Foundation, the establishment of the Foundation can only be set up in cash, which will greatly restrict the establishment of the Enterprise Foundation. In order to make all kinds of social resources actively invest in charity and public welfare, the establishment of enterprise foundation with equity is a bold idea to solve the predicament of capital source of the foundation under the new development form. However, there are still many misunderstandings about the establishment of a foundation with equity in both theoretical and practical circles. It should be considered that the establishment of an enterprise foundation by equity is not only reasonable but also appropriate.
【作者单位】： 中南民族大学法学院;
【基金】：国家社会科学基金项目“企业基金会设立法律问题研究”(13BFX099)
【分类号】：D632.9
，
本文编号：2445770
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