本文關(guān)鍵詞： 慈善組織 慈善事業(yè) 法律規(guī)制　出處：《煙臺大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：不管是在我國還是在世界范圍內(nèi)，慈善都具有悠久的歷史淵源，而慈善組織作為慈善理念的主要踐行主體，其發(fā)展?fàn)顩r也反映了一國慈善理念影響的程度。自改革開放后，慈善組織經(jīng)歷了一個平穩(wěn)的發(fā)展過程。近六年來，慈善事業(yè)則進入了一個快速發(fā)展的階段，也引起了整個社會的關(guān)注。但隨著社會注意力的提升，慈善組織發(fā)展的問題也進入了大眾的視野。一系列負面事件成為了我國慈善組織發(fā)展之路上的荊棘，對慈善組織的調(diào)控方式也亟待改進。目前，關(guān)于慈善組織的論述也是紛繁雜蕪，但卻莫衷一是。本文擬從以下幾個方面梳理現(xiàn)有慈善組織的現(xiàn)狀與問題，并針對不同問題整理了筆者的改進措施，，以期完善現(xiàn)有的管控方式，保障慈善組織的健康發(fā)展。 鑒于“慈善組織”一詞在使用過程中，不同主體對其使用范圍存在不同的界定，第一章首先界定了本文所論述的“慈善組織”的概念和范圍，為整個文章的論述指明了方向。然后，從性質(zhì)、意義、理論基礎(chǔ)等方面論述了慈善組織在我國存在的必要性，進而闡述了對慈善組織進行完善的必然性。 第二章則是從事物發(fā)展的一般規(guī)律即產(chǎn)生與發(fā)展的角度具體論述我國慈善組織的現(xiàn)狀，并分析這其中所存在的具體問題。第一節(jié)是從準(zhǔn)入角度具體分析了具有中國特色的準(zhǔn)入制度，并進一步探討了其制度產(chǎn)生的原因與影響。第二節(jié)針對慈善組織具體運行過程的三個突出問題，即行政化傾向、公信力缺失、稅收政策不足三個方面剖析現(xiàn)狀與問題，同時為了使論證更為具象，本節(jié)引入了部分真實數(shù)據(jù)與案例。第三節(jié)則是從外部監(jiān)督與內(nèi)部監(jiān)管兩個方面對現(xiàn)狀與缺陷進行了深入細致的論述。 針對第二章所存在的問題，第三章在借鑒相關(guān)學(xué)者論述及部分國家監(jiān)管方法的優(yōu)勢后，針對雙重準(zhǔn)入機制、行政化傾向、公信力缺失和稅收政策不足與監(jiān)管乏力等提出了解決這些問題的個人建議。
[Abstract]:Both in China and in the world, charity has a long history. As the main body of charity concept, the development of charity organization also reflects the degree of influence of charity concept in a country. Charitable organizations have experienced a steady development process. In the past six years, philanthropy has entered a stage of rapid development, which has also attracted the attention of the whole society. But with the increase of social attention, A series of negative events have become the thorns on the road of the development of charity organizations in our country, and the ways of regulating and controlling charity organizations need to be improved urgently. At present, The discussion on charity organizations is also complicated, but there is no consensus. This paper intends to sort out the present situation and problems of the existing charitable organizations from the following aspects, and to sort out the author's improvement measures in view of different problems. In order to improve the existing management and control, to ensure the healthy development of charitable organizations. In view of the different definitions of the scope of use of "charitable organization" in the process of its use, the first chapter defines the concept and scope of "charitable organization", which is discussed in this paper. Then, it discusses the necessity of charity organization in our country from the aspects of nature, significance and theoretical basis, and then expounds the inevitability of perfecting charity organization. The second chapter discusses the current situation of charitable organizations in China from the point of view of the general law of the development of things, that is, the emergence and development. The first section is the specific analysis of the access system with Chinese characteristics from the perspective of access. The second section focuses on the three outstanding problems in the specific operation process of charitable organizations, namely, the administrative tendency, the lack of credibility, the lack of tax policy to analyze the current situation and problems. At the same time, in order to make the demonstration more concrete, this section introduces some real data and cases. The third section discusses the present situation and defects from two aspects of external supervision and internal supervision. In view of the problems existing in the second chapter, the third chapter refers to the advantages of the relevant scholars and some national regulatory methods, aiming at the dual access mechanism and the administrative tendency. Lack of credibility, inadequate tax policy and weak supervision put forward personal suggestions to solve these problems.
【學(xué)位授予單位】：煙臺大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.182.3

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