本文選題：慈善基金　切入點(diǎn)：基金投資　出處：《華南師范大學(xué)學(xué)報(社會科學(xué)版)》2017年02期

【摘要】：慈善事業(yè)在美國、英國以及借鑒其相關(guān)理念、制度的一些國家和地區(qū),成為國家財政力量之外發(fā)展科學(xué)教育、公共衛(wèi)生、文化體育、扶貧助弱等的重要力量。歐美國家慈善信托制度為資金所有者、使用者以及投資和監(jiān)管者提供了比較成熟的資金管理和增長機(jī)制方面的經(jīng)驗(yàn),增強(qiáng)了捐贈者的捐贈信心,促進(jìn)了慈善事業(yè)的發(fā)達(dá)。中國的慈善事業(yè),不論是立法本身,還是組織捐贈規(guī)范透明度、資金籌集能力、公眾捐贈熱情和受捐資金管理等實(shí)踐方面尚需推進(jìn),特別是慈善信托機(jī)制在法律文本意義上尚屬初建,慈善基金管理、投資還處于初步探索階段。慈善基金的投資、監(jiān)管機(jī)制可以從歐美發(fā)達(dá)國家慈善基金投資信托的相關(guān)機(jī)制及其實(shí)踐比較中借鑒可行的規(guī)則、程序和經(jīng)驗(yàn),構(gòu)建中國的慈善信托規(guī)則并在實(shí)踐探索中不斷完善,分離經(jīng)費(fèi)籌集人與資金的支配關(guān)系,構(gòu)架和實(shí)踐信托規(guī)則,理清信托關(guān)系各方當(dāng)事人規(guī)則,完善信息披露,激勵捐贈,充實(shí)基金。保障信托財產(chǎn)的獨(dú)立性,保證受贈資金合法、合理、高效地用于慈善事業(yè),促使中國慈善信托事業(yè)健康持續(xù)發(fā)展。
[Abstract]:Philanthropy in the United States, the United Kingdom and some countries and regions that draw on its related ideas and systems have become other than national financial forces to develop science education, public health, culture and sports, The charitable trust system in Europe and the United States has provided more mature experience in capital management and growth mechanisms for fund owners, users, investment and regulators, and enhanced donor trust. Has promoted the development of philanthropy. In China, the practice of philanthropy, whether it is legislation itself or organizational donation norms, transparency, ability to raise funds, public donation enthusiasm, and management of donated funds, still needs to be advanced. In particular, the mechanism of charitable trust is still in its infancy in the sense of legal texts. The management and investment of charitable funds are still in the initial stage of exploration. The investment of charitable funds, The supervision mechanism can draw lessons from the relevant mechanism and practice comparison of philanthropic fund investment trust in developed countries in Europe and the United States, and construct the rules of charitable trust in China and improve them in practice and exploration. Separating the dominating relationship between the fund raiser and the fund, establishing and practicing the trust rules, clarifying the rules of the parties involved in the trust relationship, perfecting the information disclosure, encouraging the donation, enriching the fund, ensuring the independence of the trust property, ensuring the legality of the donated funds, Reasonable and efficient use of philanthropy to promote the healthy and sustainable development of charitable trust in China.
【作者單位】： 華南師范大學(xué)法學(xué)院;
【基金】：國家社會科學(xué)基金“十一五”規(guī)劃課題“國外高校社會捐贈制度研究”(CIA100151)
【分類號】：D922.182.3

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本文編號：1694371