中国基金会分类研究

发布时间：2018-02-15 01:59

本文关键词： 基金会分类合理性　出处：《吉林大学》2015年硕士论文　论文类型：学位论文

【摘要】：在世界经济的发展进程中，积极发展慈善事业、建立公益组织成为各国面临的重要课题。基金会是发展公益事业的重要力量，现阶段基金会已遍布世界各个国家和地区，其涉足范围涵盖教科文卫体以及环境保护、宗教和社会福利等多个领域。由于涉足领域全面并有雄厚的资金支持，其在社会发展中的地位日趋提高，重要性也愈发彰显。因此如何有效地管理基金会并将其纳入到法制轨道中来，已成为21世纪不容回避的新议题。在研究监管与治理之前，应首先对基金会进行准确的法律定位，并对其进行恰当分类。通过研究美国与德国对于基金会的分类，我们可以发现，其分类均是考虑了基金会的生成情境、顺应了基金会的发展方向。美国的基金会是自下而上发展，在社会基层萌芽，根基稳固。因此美国分别依据资金来源不同和发起者来源不同对基金会进行分类。这样符合自由平等的法律理念，同时有利于政府对于非公募基金会的规制。德国对于基金会分类的理论基础来源于权利财团与独立财团理论，通过此种分类将基金会纳入到法人治理的范畴，使其按轨道运行，充分发挥基金会的积极作用。我国现行法规把基金会分为公募基金会与非公募基金会是由我国当时社会大环境以及经济发展大背景决定的。我国长期受到计划经济体制的影响，，缺乏公益慈善的思想传统和制度环境的支持，实践经验不足，加之民间资本日益膨胀，情急之下借鉴美国的分类方式也是可以理解的。并且这种分类方式在一定范围内对于规范和引导基金会的发展起到了积极作用。同时其局限性不容忽视，由于基金会发展迅猛，原来的分类方式具有严重的滞后性，并且造成对部分基金会制度上的歧视，使基金会的治理结构出现问题。当今我国欲在市场经济的大背景下达成社会保障的目标，则需对基金会进行切合实际的分类。结合我国当今现实，在法律实践中可以抛开公募基金会与非公募基金会的传统模式，尝试将基金会分为官办基金会、官民合助型基金会与民办基金会。这在根本指向上符合使基金会契合法人治理结构的目的，在具体环境上妥适于中国的政治经济氛围。这种分类方式基本涵盖了我国领域内的形态各异的基金会，可以给予其相同的法律地位，可为充分发挥基金会的公益作用奠定坚实的基础。恰当的分类是为了更好地治理，我国基金会尚未形成固定的管理模式，如果将三大类基金会分而治之，嵌套法人治理的方法不失为明智之举。在基金会治理方面，外部要保持其自身的独立性，并与政府组织建立并维持伙伴关系；内部要打造基金会法人治理结构，完善配套制度。
[Abstract]:In the course of the development of the world economy, it has become an important task for all countries to actively develop philanthropy and establish public welfare organizations. The Foundation is an important force in the development of public welfare. At the present stage, the Foundation has spread throughout all countries and regions of the world. The scope of its involvement covers many fields, such as scientific, educational, cultural, health, and environmental protection, religious and social welfare, etc. Due to its comprehensive and strong financial support, its status in social development is increasing day by day. Therefore, how to manage the foundation effectively and put it on the track of the legal system has become an unavoidable new issue in 21th century. Before we study regulation and governance, we should first make an accurate legal positioning of the foundation. And it is properly classified. By studying the classification of foundations in the United States and Germany, we can find that they all take into account the context of foundation generation and conform to the development direction of foundations. The foundations in the United States develop from the bottom up and sprout at the grass-roots level of society. The foundation is solid. So the United States classifies foundations according to different sources of funding and different sources of sponsors. This is in line with the legal philosophy of freedom and equality. At the same time, it is advantageous for the government to regulate the non-public offering foundations. The theoretical basis of the German classification of foundations comes from the theory of the right consortia and the independent consortia, through which the foundations are brought into the category of corporate governance and run according to the track. Give full play to the positive role of foundations. The current laws and regulations of our country divide foundations into public foundations and non-public foundations, which are determined by the social environment and economic development of our country at that time. Our country has long been affected by the planned economic system. Lack of support from the ideological tradition and institutional environment of public charity, lack of practical experience, and the increasing expansion of private capital, It is also understandable to learn from the classification method of the United States in a hurry. Moreover, this classification method has played a positive role in standardizing and guiding the development of the foundation to a certain extent. At the same time, its limitations should not be ignored, because the foundation has developed rapidly. The original classification method has serious lag, and it causes discrimination against some foundations and causes problems in the governance structure of the foundation. Today, our country wants to achieve the goal of social security under the background of market economy. A realistic classification of foundations is required. According to the reality of our country, we can put aside the traditional mode of public and non-public foundations in legal practice, and try to divide the foundations into government-run foundations. This is in line with the purpose of making the foundation fit into the governance structure of a legal person. Suitable for China's political and economic atmosphere in specific circumstances. This classification basically covers various foundations in our country and can be given the same legal status. It can lay a solid foundation for giving full play to the commonweal role of the foundation. The proper classification is for better governance. The foundation of our country has not yet formed a fixed management model, if the three major types of foundations are divided and controlled, In the aspect of foundation governance, the exterior should maintain its own independence, establish and maintain the partnership with government organizations, and make the foundation corporate governance structure and perfect the supporting system.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D632.9

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