我国公有宗教财产监管法律制度研究

发布时间：2018-01-24 13:32

本文关键词： 公有宗教财产法律制度监管主体监管内容监管方式　出处：《西南大学》2017年硕士论文　论文类型：学位论文

【摘要】：宗教财产作为宗教事务的核心,是依法治理宗教事务的关键问题。宗教财产包括公有宗教财产和非公有宗教财产,公有宗教财产是国家所有或集体所有的宗教财产。我国土地公有制性质以及对于历史文物的特殊保护,映射到公有宗教财产监管领域,表现为我国公有宗教财产监管对象主要包括宗教土地、宗教文物。公有宗教财产因其所有权人与使用者、管理者相分离的特殊结构,成为依法规范宗教财产管理的重要课题。我国现行公有宗教财产监管的法律规定,从不同法律位阶、不同部门法对宗教财产权属确认、财产监管、财务管理等方面作出规定,涉及民事基本法、宗教特别法、地方性法规以及其他法律规定。虽然我国公有宗教财产监管法律制度正走向体系化、法律化、细致化之路,但其仍存在逻辑混乱、用语模糊、条文空泛的缺点。我国公有宗教财产监管存在的问题还表现在公有宗教财产的监管主体、监管内容、监管方式三个层面。在监管主体方面,一是宗教事务部门监管职权不明确、监管缺位,二是公有宗教财产监管主体除宗教事务部门之外,还牵涉文物保护部门、土地行政管理部门、审计部门、旅游管理部门等,不同监管主体之间的职权划分不明确、协调机制不完善。在监管内容方面,一是法律规定缺乏目的性使用原则,导致职能部门缺乏判断宗教组织使用公有宗教财产的行为是否符合宗教性用途的法律依据;二是使用公有宗教财产产生的收益缺乏全面的财务管理制度,容易滋生私分、侵占公有宗教财产收益的行为;三是宗教组织使用公有宗教财产的行为缺乏集体决策机制,无法确保公有宗教财产的使用符合谨慎合理的原则。在监管方式方面,一是《宗教事务条例》赋予宗教事务部门被动式的监管职权,难以对公有宗教财产的实际情况全面掌握;二是公有宗教财产的使用、收益、管理情况缺乏全面的信息披露;三是信教群众、其他团体以及社会公众难以参与公有宗教财产监督,对此提出的异议缺乏有效救济途径。因此,公有宗教财产监管法律制度研究需要从监管主体、监管内容、监管方式三个方面着手。在监管主体方面,首先,需要立法赋予宗教事务部门主动监管职权,协调多个监管主体监管职权的关系;其次,解决乡、村一级公有宗教财产管理事务较多但宗教事务管理人员短缺的问题;最后,发挥宗教协会的监管职能,强化公有宗教财产的监管。在监管内容方面,首先,以目的性使用为核心,重构公有宗教财产监管内容,以此保障宗教土地、宗教文物的使用、收益符合宗教性用途,为过度消费公有宗教财产的商业化乱象正本清源;其次,以公有宗教财产为核心,监管宗教组织对宗教土地、宗教文物的财产管理情况,以此规范宗教组织公有宗教财产使用、收益行为;最后,通过借鉴日本《宗教法人法》的责任役员制和集体决策制,规范我国公有宗教财产的使用行为。在监管方式方面,首先,通过借鉴日本《宗教法人法》的公示制度,从信息披露的对象、披露的内容、披露的方式、披露的法律效力四个层面为构建我国公有宗教财产的信息披露制度提供思维路径;其次,借鉴美国利用税收杠杆监管宗教组织营利行为的手段,我国可采取对宗教组织不正当利用公有宗教财产获取收益的行为课以税收负担,监管其违规使用、收益公有宗教财产的行为;最后,通过日本、韩国宗教财产登记制度的比较法考察,为构建我国宗教土地、宗教文物财产登记制度提供有益借鉴,不断完善我国公有宗教财产监督方式。
[Abstract]:The religious property as the core of religious affairs, is a key problem in management of religious affairs according to law. Religious property including public religious property and non - religious property, public property is the property of all religious religious or collective all countries. China's land ownership nature and special protection for historical relics, mapping to public supervision in the field of religious property for our country, the public supervision of religious property objects including religious land, religious relics. Public ownership of religious property because of its special structure and user management of phase separation, become an important topic of religious property management standards in accordance with the law. Legal provisions of China's current public regulation of religious property, from different legal position is different department law ownership of religious property confirmation, property supervision, financial management and other regulations, involving civil law, religious law and local law Regulations and other provisions of the law. Although our country public religious property supervision legal system is to system, legal, and meticulous way, but there are still logical confusion, vague language, vague shortcomings existing in our country's public provisions. The regulation of religious property also have religious property in the public supervision, supervision the contents of three aspects, the ways of supervision. The supervision subject, is a department of religious affairs supervision authority is not clear, lack of supervision, public supervision of the main two religious property except the Department of religious affairs, but also involves the Department of cultural relics protection, land administration department, audit department, Department of Tourism management, is not clear between different regulatory bodies the division of functions and powers, the coordination mechanism is not perfect. In the supervision content, a law is lack of purpose use principle, lead to the lack of functional departments to determine religious organizations using public religious property The legal basis for the production of behavior is consistent with the religious purposes; two is the use of public religious property income lack of a comprehensive financial management system, easy to breed embezzle public religious property income behavior; three is the behavior of religious organizations to use public religious property lack of collective decision-making mechanism, to ensure the use of public property in accordance with the religion prudent and reasonable principle. In the way of supervision, is a "religious affairs Ordinance to the religious affairs department passive regulatory authority to the public to fully grasp the actual situation of religious property; the two is to use the public, religious property management income, lack of comprehensive information disclosure; three is the masses of believers, and other social groups the public to participate in public religious property supervision, this objection is lack of effective relief way. Therefore, the public supervision of religious property law system. The need to monitor the content from three aspects, the subject of supervision, supervision of the regulatory body., first, need to endow the religious affairs department active supervision authority, coordination of multiple regulatory body regulatory authority; secondly, to solve the township, village level public affairs management of religious property but more religious affairs management personnel shortage the problem; finally, give full play to the religion Association's regulatory functions, strengthening public religious property supervision. In the supervision content, first of all, the purpose of use as the core, the reconstruction of public religious property supervision content, to the protection of religious land use, religious heritage, religious benefits in line with commercial purposes, to the public the chaos of religious property excessive consumption; secondly, in which the public ownership of religious property as the core, regulation on religious religious land, property management of religious relics, in order to regulate the organization of public religion The use of religious property, income behavior; finally, by drawing on the responsibility of officer system and collective decision-making system of Japanese religious Corporation Law > <, behavior norms of our public religious property use. In the aspect of ways of supervision, first of all, with the reference of Japanese religious legal law > < the publicity system, from the object of information disclosure, disclosure the contents, disclosure, disclosure of the legal effect of four level thinking path for the construction of China's public information disclosure system of religious property; secondly, from the United States the use of tax leverage regulatory means profit behavior of religious organizations, religious organizations in China can adopt the unfair use of public property to obtain income tax burden imposed on religious behavior. The supervision of the illegal use of public benefits, religious property behavior; finally, through the comparative study of Japan and South Korea religious property registration system, for the construction of China's religious land, religious heritage property The system of registration of production provides useful reference and perfected the way of supervision of public religious property in our country.

【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.19

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