【摘要】：財(cái)團(tuán)法人制度是大陸法系國(guó)家民法法人的基本類型之一。我國(guó)1986年《民法通則》由于一些原因并沒有采用大陸法系通行的分類方法,因此尚未建立財(cái)團(tuán)法人制度。隨著社會(huì)生活的發(fā)展,公共活動(dòng)多樣性的產(chǎn)生,政府職能可能無暇顧及所有公益事業(yè),因此我國(guó)急需建立民間公益相關(guān)制度。目前我國(guó)雖有許多公益性質(zhì)的組織,但由于法律法規(guī)設(shè)計(jì)的不完善及監(jiān)督管理的缺位,造成公益或公共服務(wù)事業(yè)進(jìn)行困難,以公眾利益服務(wù)為目的而建立的組織最終卻無法得到公眾的信任,實(shí)在可悲。因此筆者建議我國(guó)在制定《民法典》之際引入財(cái)團(tuán)法人制度,規(guī)范我國(guó)公益組織的運(yùn)營(yíng)。我國(guó)引入財(cái)團(tuán)法人制度,并不是直接對(duì)國(guó)外相關(guān)制度的移植,應(yīng)該在主要參考國(guó)外制度的同時(shí)結(jié)合我國(guó)社會(huì)基本情況,探索出一套適用于我國(guó)的制度。圍繞我國(guó)財(cái)團(tuán)法人制度構(gòu)建問題,本文展開了四個(gè)部分的論述:第一部分是對(duì)我國(guó)為什么要建立財(cái)團(tuán)法人制度的具體分析,對(duì)我國(guó)財(cái)團(tuán)法人設(shè)立的必要性和可行性進(jìn)行描述。通過對(duì)我國(guó)現(xiàn)有公益組織和我國(guó)《民法通則》法人分類的不足之處的分析入手,說明確有必要對(duì)公益組織進(jìn)行制度化完善規(guī)定,同時(shí)提出財(cái)團(tuán)法人的制度優(yōu)勢(shì),表達(dá)財(cái)團(tuán)法人制度的建立不失為宜計(jì)良策的觀點(diǎn)。其次,立足我國(guó)情況分析引入財(cái)團(tuán)法人制度的可能性,只有有可能引入,才有制度建立分析的價(jià)值。第二部分是對(duì)我國(guó)財(cái)團(tuán)法人構(gòu)建基本原則的構(gòu)想。筆者通過對(duì)財(cái)團(tuán)法人的概念、本質(zhì)、價(jià)值等基本理論的研究和總結(jié),概括出財(cái)團(tuán)法人的基本原則有:目的特定原則、自愿原則、公益原則、財(cái)產(chǎn)穩(wěn)定原則、長(zhǎng)期性原則、信息公開原則、公序良俗原則。我國(guó)應(yīng)該緊緊圍繞這些原則進(jìn)行財(cái)團(tuán)法人制度的構(gòu)建。例如由這些原則引出的有關(guān)基本類型、財(cái)產(chǎn)、社會(huì)監(jiān)督等方面的規(guī)定,也在本文第三部分進(jìn)行了討論。第三部分是對(duì)財(cái)團(tuán)法人建構(gòu)的具體制度設(shè)計(jì)的建議。通過對(duì)財(cái)團(tuán)法人的類型及設(shè)立、運(yùn)作、外部監(jiān)督、終止五個(gè)方面進(jìn)行分析,結(jié)合筆者對(duì)我國(guó)情況的認(rèn)知和判斷,提出我國(guó)應(yīng)該如何進(jìn)行規(guī)定的大方向。如財(cái)團(tuán)法人分類應(yīng)限定為公益性質(zhì);其設(shè)立應(yīng)該采取準(zhǔn)則主義;內(nèi)部治理結(jié)構(gòu)應(yīng)該以評(píng)議員會(huì)、董事會(huì)、監(jiān)事會(huì)為必設(shè)機(jī)關(guān)等。第四部分是對(duì)我國(guó)的一些立法建議。和第三部分不同的是,雖然仍然圍繞財(cái)團(tuán)法人的整體制度,但除了規(guī)則細(xì)化的簡(jiǎn)述,這里的立法建議是和財(cái)團(tuán)法人本身的具體制度設(shè)計(jì)關(guān)系并不大。是就筆者認(rèn)為我國(guó)最初進(jìn)行財(cái)團(tuán)法人立法時(shí)可能出現(xiàn)的幾個(gè)問題的探討。分別對(duì)我國(guó)引進(jìn)財(cái)團(tuán)法人的立法模式、法人的基本分類、特殊財(cái)團(tuán)法人的立法模式、以及稅收問題提出個(gè)人建議。
[Abstract]:The legal person system of financial association is one of the basic types of legal persons in civil law countries of continental law system. In 1986, China's General principles of Civil Law did not adopt the common classification method in civil law system for some reasons, so the legal person system of financial association has not been established. With the development of social life, the emergence of diversity of public activities, government functions may not be able to take into account all public welfare undertakings, so our country urgently needs to establish the folk public welfare related system. At present, although there are many organizations of the nature of public welfare in China, due to the imperfect design of laws and regulations and the absence of supervision and management, it is difficult to carry out public welfare or public service undertakings. It is lamentable that organizations set up for the purpose of serving in the public interest are ultimately unable to gain public trust. Therefore, the author suggests that China should introduce the legal person system of financial groups to standardize the operation of public welfare organizations in China at the time of making the Civil Code. The introduction of the financial group legal person system in our country is not a direct transplant to the related foreign systems. It is necessary to explore a set of systems applicable to our country while mainly referring to the foreign systems and combining the basic social conditions of our country. Focusing on the construction of the legal person system of the financial groups in China, this paper discusses four parts: the first part is the concrete analysis of why we should establish the legal person system of the financial group, and describes the necessity and feasibility of the establishment of the system of the legal person of the financial group of our country. Based on the analysis of the deficiencies in the classification of public welfare organizations and legal persons in our country, it is pointed out that it is really necessary to institutionalize and perfect the public welfare organizations, and at the same time put forward the institutional advantages of the legal persons of financial groups. To express the view that the establishment of the legal person system of financial groups should be a good policy. Secondly, based on the situation analysis of our country, the possibility of introducing the legal person system of the financial association is possible, only if it is possible to introduce the system, can it have the value of establishing the system. The second part is the conception of constructing the basic principle of the legal person of our country's financial association. Through the research and summary of the concept, essence, value and other basic theories of the financial group legal person, the author generalizes the basic principles of the financial group legal person as follows: the purpose-specific principle, the voluntary principle, the public interest principle, the property stability principle, the long-term principle, and so on. The principle of disclosure of information, the principle of good public order and good customs. Our country should closely revolve around these principles to carry on the construction of the financial group legal person system. For example, the basic types, property, social supervision and so on, which are derived from these principles, are also discussed in the third part of this paper. The third part is the suggestion of the concrete system design of the construction of the legal person of the financial association. Based on the analysis of the types, establishment, operation, external supervision and termination of the legal persons of financial groups, combined with the author's cognition and judgment on the situation of our country, this paper puts forward the general direction of how to make regulations in our country. For example, the classification of legal persons of financial groups should be limited to the nature of public welfare; its establishment should be based on the principle of criterion; the internal governance structure should be based on the committee of councillors, the board of directors, the board of supervisors and so on. The fourth part is some legislative suggestions to our country. Different from the third part, although it still revolves around the whole system of the financial group legal person, except for the detailed description of the rules, the legislative proposal here is not much related to the specific system design of the financial group legal person itself. It is the discussion of several problems that may appear when the author thinks our country carries on the financial group legal person legislation at first. This paper puts forward some personal suggestions on the legislative model, the basic classification of the legal person, the legislative model of the special financial group legal person, and the taxation problem of the introduction of the financial group legal person in our country.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D923

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