当代中国慈善组织立法存在的不足及其完善研究

发布时间：2018-06-15 06:01

本文选题：慈善组织 + 立法成就　；参考：《广西师范大学》2016年硕士论文

【摘要】：作为当今我国社会保障体制的重要组成部分,慈善组织既是构建社会主义和谐社会的基础,又是实践社会主义核心价值观的前锋,同时还是建设小康社会的基石。改革开放以来,我国经济在蓬勃发展的同时也将社会贫富差距悄然拉开,困于市场经济的局限性,贫困弱势群体悄然而至,地区发展不平衡的问题也不断发生。慈善组织身为当代民事主体,既是联系公民社会与国家之间的纽带,也是用于减少社会摩擦的润滑剂。完备的慈善组织法律制度不仅有助于推进我国的法制建设,推动我国的慈善事业,还有助于缩小社会贫富差距、均衡地区发展差距,并促进经济稳定、持续发展,社会良性发展。而良好的慈善法制环境更有助于小康社会的顺利建成,“中国梦”的顺利实现。本文以慈善组织为视角,通过运用文献分析法、历史考察法等方法,在对当代中国慈善组织立法存在的问题进行梳理并深入分析的基础上,再运用比较分析法,对比国外发达国家慈善组织的先进立法经验,从立法的角度对我国慈善组织法律制度的完善进行研究。本文除引言、结语外,一共分为五个部分。引言阐明了选题的来源、国内外慈善组织立法综述以及本文的研究方法。第一部分阐述了慈善组织的一般理论,包括慈善组织的概念、特征以及我国慈善组织的发展历程与完善慈善组织立法必要性。第二部分总结了我国慈善组织立法取得的成就,包括全国人大及其常委会制定的法律、国务院制定的行政法规、国务院职能部门颁布的部门规章以及地方性法规。第三部分讨论了我国慈善组织在实体注册、资金募集、信息公开与监管、志愿服务与税收立法上存在的不足。第四部分分析了我国慈善组织立法上存在不足的原因,包括政府过多干预慈善组织自治、立法对慈善组织自律性的不信任、立法层级低导致法律效果差以及立法技术低导致法律的可操作性差。第五部分列举了外国成熟的慈善组织法律制度,并通过借鉴外国立法经验分别对我国慈善组织的实体注册、资金募集、信息公开与监管、志愿服务与税收制度的完善提出立法建议。在结语中,就我国《慈善法》发表了自己的观点。
[Abstract]:As an important part of China's social security system, charitable organizations are not only the foundation of building a harmonious socialist society, but also the vanguard of practicing the socialist core values, and the cornerstone of building a well-off society at the same time. Since the reform and opening up, the economic development of our country has opened the gap between the rich and the poor quietly at the same time, trapped in the limitation of market economy, the poor and vulnerable groups have come quietly, and the problems of unbalanced regional development have occurred constantly. As the contemporary civil subject, charity organization is not only the link between civil society and the state, but also the lubricant used to reduce social friction. A complete legal system of charitable organizations is not only conducive to the promotion of the legal system in our country and to the cause of charity in our country, but also helps to narrow the gap between the rich and the poor in society, to balance the regional development gap, and to promote economic stability and sustainable development. Social development is benign. The good legal environment of charity is conducive to the smooth establishment of a well-off society and the smooth realization of "Chinese Dream". In this paper, from the perspective of charitable organizations, through the use of literature analysis, historical investigation and other methods, on the basis of combing and in-depth analysis of the problems existing in the legislation of charitable organizations in contemporary China, and then using comparative analysis. Compared with the advanced legislation experience of the overseas developed countries, this paper studies the perfection of the legal system of the charity organization in our country from the angle of legislation. In addition to the introduction and conclusion, this paper is divided into five parts. The introduction clarifies the origin of the topic, the legislative review of charitable organizations at home and abroad, and the research methods of this paper. The first part describes the general theory of charitable organizations, including the concept of charitable organizations, characteristics, the development of charitable organizations in China and the need to improve the legislation of charitable organizations. The second part summarizes the achievements in the legislation of charitable organizations in China, including the laws formulated by the National people's Congress and its standing Committee, the administrative regulations formulated by the State Council, the departmental rules and regulations promulgated by the functional departments of the State Council and the local laws and regulations. The third part discusses the deficiencies in entity registration, fund raising, information publicity and supervision, voluntary service and tax legislation in China. The fourth part analyzes the reasons for the deficiencies in the legislation of charitable organizations in China, including excessive government intervention in charity organization autonomy, legislation of charity organization self-discipline distrust. Low legislative level leads to poor legal effect and low legislative technology leads to poor legal maneuverability. The fifth part enumerates the foreign mature charitable organization legal system, and through the reference foreign legislation experience to our country charitable organization entity registration, the fund collection, the information publicity and the supervision, The improvement of voluntary service and tax system puts forward legislative suggestions. In the conclusion, the author puts forward his own views on the charity law of our country.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.182.3

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