發(fā)布時(shí)間：2018-03-23 23:34

  本文選題：基金會(huì)　切入點(diǎn)：非營利性法人　出處：《法學(xué)評(píng)論》2016年05期

【摘要】：我國基金會(huì)法律制度正面臨修訂,然而關(guān)于基金會(huì)本質(zhì)特征的基礎(chǔ)理論認(rèn)識(shí)長(zhǎng)期存在誤區(qū)。作為一種社會(huì)組織,基金會(huì)應(yīng)以組織結(jié)構(gòu)及功能上的特征作為本質(zhì)特征,且不應(yīng)在目的事業(yè)的性質(zhì)、基金資產(chǎn)來源以及運(yùn)營方式上進(jìn)行類型限制�；饡�(huì)屬于財(cái)團(tuán),基金會(huì)法應(yīng)以民事基本法為主體且采用單行法律的形式立法;對(duì)不同類型的基金會(huì)應(yīng)有針對(duì)性地分類規(guī)定,尤其需要系統(tǒng)構(gòu)建股權(quán)型基金會(huì)法律制度;為鼓勵(lì)捐贈(zèng)和促進(jìn)慈善事業(yè)的發(fā)展,基金會(huì)事業(yè)運(yùn)營制度和財(cái)務(wù)運(yùn)營制度均需以功能為導(dǎo)向進(jìn)行完善。
[Abstract]:The legal system of foundations in our country is facing revision. However, there is a long-standing misunderstanding in the basic theory about the essential characteristics of foundations. As a social organization, the foundation should take the characteristics of organization structure and function as its essential characteristics. The foundation belongs to the consortia, and the foundation law should take the civil basic law as the main body and adopt the form of separate law to legislate. Different types of foundations should be specifically classified, in particular the need to systematically establish a legal system for equity foundations; in order to encourage donations and promote the development of philanthropy, Foundation business operation system and financial operation system should be function-oriented improvement.
【作者單位】： 武漢大學(xué)法學(xué)院;
【基金】：國家社科基金項(xiàng)目《企業(yè)基金會(huì)法律問題研究》(14BFX169)的階段性成果
【分類號(hào)】：D922.182

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