论慈善捐赠适用公益信托的法律研究

发布时间：2018-03-16 12:06

本文选题：慈善捐赠　切入点：募捐许可　出处：《华东政法大学》2014年硕士论文　论文类型：学位论文

【摘要】：在我国，慈善捐赠与社会保障是互补的，具有浓厚的官方色彩，在汶川地震之后，国内慈善捐赠蓬勃上升。然而在经历了慈善事业的蓬勃发展之后，随着国内与慈善捐赠有关的各类案件跌出不穷，我国的慈善事业似乎开始进入停滞阶段。一方面，以官方主导的主要慈善捐赠组织腐败状况频发，如汶川大地震之后官员私分地震捐款案，红十字会“郭美美事件”和2011年“万元餐费”事件；另一方面，类似石晓燕剩余捐款归属纠纷案、钟永先捐款被侵占案的大量慈善捐赠案件此起彼伏，许多诸如“送饭党”等等的草根慈善组织被取缔违法。慈善捐赠问题无法在我国现存法律制度体系内找到完美的解决方案，我国公众的慈善爱心以及对慈善事业的信心倍受打击，慈善捐赠发起的随意性导致我国的慈善事业处于极度无序状态。本文基于慈善捐赠纠纷的深入分析，可以发现在解决捐赠纠纷时有三个方面的缺失：一是国内以官方主导的慈善组织腐败案件迭出，使得具有慈善捐赠意愿的公众信心受到打击，导致慈善组织公信力缺失，没有充分调动社会剩余资源；二是慈善捐赠法律制度的缺失，只有《公益事业捐赠法》唯一一部有效法律专门规范慈善捐赠，无法全面的规范国内的公益性慈善捐赠及民间直接慈善捐赠，民法的“补偿原则”或相关规定无法有效事前规范慈善捐赠行为，现实中的慈善捐赠纠纷无法可循；三是慈善捐赠缺乏富有成效的制度指引，，国内慈善捐赠现状混乱，募捐随意，缺乏有效规制。2001年，全国人大常委会通过了《信托法》，自此，我国正式设立了公益信托制度，然而公益信托却在我国的慈善捐赠领域中表现平庸，公益信托与慈善捐赠在结合上存在空白，因此将灵活而功能强大的信托制度与规范慈善捐赠结合便值得探索。本文共分为以下三个部分：第一部分，通过慈善捐赠中的四个不同角度的案例为切入点，发现了我国慈善捐赠纠纷存在的剩余捐款归属不明、缺乏有效的事前事中监督、对捐赠财产的管理运用混乱等等问题；梳理我国慈善捐赠的法律制度体系，发现只存在《公益事业捐赠法》唯一一部直接规范慈善捐赠的法律，公益信托未被有效利用，慈善捐赠存在法律制度供给不足的立法困境，缺乏富有成效、直接规范慈善捐赠的法律；通过对国内慈善捐赠数量变化趋势、以基金会为主的慈善捐赠组织的案例等的总结，得出我国慈善捐赠现状不容乐观的结论。第二部分，与美国的慈善捐赠模式对比，本文发现我国的基金会含义与美国不同，美国的基金会法人与公益信托是融合的，美国基金会既包括基金会法人，又包括公益信托，我国慈善基金会范围并不包含公益信托，功能强大而完善的公益信托在实践中未被重视。将公益信托、基金会法人两种模式进行比较研究，发现在慈善捐赠领域，公益信托具有基金会无可比拟的优势，公益信托更适合于慈善捐赠类的公益事业，公益信托是我国慈善捐赠的最佳选择。第三部分中探讨慈善捐赠适用公益信托的制度设计，分别从台湾地区、国内的立法实践，理论基础、制度基础与社会基础等角度考察捐赠财产适用公益信托的可行性，将“募捐许可”与公益信托制度相结合，搭建公益信托与慈善捐赠连通的桥梁。通过募捐财产统一设立公益信托、开拓民间捐赠适用公益信托的渠道，最终把民间慈善捐赠纳入公益信托的适用领域。
[Abstract]:In our country, philanthropy and social security are complementary, with a strong official color, after the earthquake in Wenchuan, domestic charitable donations rise. However, after a vigorous development of philanthropy, charitable donations and all kinds of cases with the domestic related or not poor, China's charity seems to have come to a standstill stage. On the one hand, the corruption situation mainly charity organization official leading frequently, such as Wenchuan earthquake after the earthquake donation officials embezzle case, the Red Cross "Jocie Guo incident" in 2011 and "million meals" incident; on the other hand, similar to Shi Xiaoyan surplus donation ownership dispute case, Zhong Yongxian donation encroachment case large charitable donations in many cases such as "meal as one falls, another rises, the party" and so on the grassroots charitable organizations banned illegal. Charitable donations can not be found in the problems existing in China's legal system. The perfect solution is that our public charitable love and the confidence in philanthropy have been battered. The philanthropy launched arbitrariness has led to the extremely disordered state of charity in China.
In this paper, based on in-depth analysis of charitable donation disputes, can be found in solving disputes have lack of donations in three aspects: one is the domestic leading to charitable organizations official corruption cases filed one after another, makes charitable donations will hit public confidence, leading to lack of credibility of charitable organizations, not fully mobilize social surplus resources; two the lack of charitable donation legal system, only the "Donation Law > only a valid law specifically regulate domestic public welfare charitable donations, charitable donations and private charitable donations directly can not be a complete specification of the civil law, the compensation principle or the relevant provisions can not be effective prior norms charitable donations, charitable donations to the reality of the dispute to follow; three is the lack of institutional guidelines for charitable donations fruitful, domestic charitable donation donation status chaos, random, lack of effective regulation of.2001 Year, the National People's Congress passed the "trust law", since then, China formally established the system of charitable trust, charitable trust is however in the field of charitable donations in China in the mediocrity of charitable trust and charitable donations, there is a gap in the combination, so the flexible and powerful trust system and the specification is combined with charitable donations exploration. This paper is divided into the following three parts:
The first part, through four different angles of charitable donations in the case as the breakthrough point, discovered the existence of our charitable donation disputes surplus donation attribution unknown, the lack of effective supervision in advance, the use of donated property management confusion problems; legal system of combing China's charitable donations, found only. The donation law > only a direct specification of charitable donation law, public trust is not the effective use of charitable donations has legislative difficulties of supply of the legal system, lack of effective direct charitable donation legal norms; the number of domestic philanthropy trends, charity organizations to fund the case. Summary of the current situation that the charitable donation in China is not optimistic conclusion.
The second part, with the comparison of charitable donation model, this paper found that China's fund meaning different from the United States, the United States the foundation and public trust is the integration of the American foundation, including the foundation, including the public trust, Chinese charity fund range does not include public trust, powerful and complete the public trust is not paid much attention to in practice. The public trust fund, a comparative study on corporate two models found in the field of charitable donations, charitable trust fund has the advantage of There is nothing comparable to this charitable trust, more suitable for charitable donations such public welfare, public trust is the best choice for charitable donations in China.
Discussion on system design for charitable donations of public trust in the third part, respectively, from the Taiwan area, the theoretical basis of legislative practice, the institutional basis and social basis of perspective to study the feasibility of the donated property apply to public trust, "donations license" and public trust system combined to build a bridge of public trust and charitable donation connected. Through the establishment of a unified collection of property of public trust, private donations for charitable trust open channels, eventually the folk charitable donations into the field of application of public trust.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.182.3;D922.282

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