本文選題：慈善法 + 現代慈善　； 參考：《江西財經大學》2017年碩士論文

【摘要】：推動慈善事業(yè)向現代慈善要求靠攏是慈善立法孜孜不倦的奮斗目標。立法者以慈善法律關系為制定和完善立法的基礎與指引,因此必須對慈善法律關系當中蘊含的各種構成要素進行全方面闡釋。本文主要借助《中華人民共和國慈善法》、《中華人民共和國境外非政府組織境內活動管理法》等法律文本,對慈善立法當中涉及的多種權力和權利配置進行規(guī)范分析,同時用主體、行為、責任這三種公法與私法共用的法律元素對慈善立法文本進行規(guī)范探析。通過對現有慈善立法具體規(guī)范的文本式梳理,整理出一條具有特色性的理論脈絡,重點對慈善立法的法律內涵、法權配置以及運行效果進行研究,可大致歸納為:首先,在慈善法律主體的設置上,必須關注開放性與共治性兩大問題,在找尋其中不足的同時也應為其彌補不足提供解決進路。在開放性上,針對目前慈善法律主體過于封閉化,因此主要從慈善組織資格設置門檻、主體免稅資格賦予、境外非政府組織的合理管理等方面進行分析;在共治性上,發(fā)現現實存在于治理過程中的種種問題,通過構建以慈善組織內部治理為起點、社會大眾主動監(jiān)督為終點的涵蓋慈善組織之間相互監(jiān)督、政府不同機構共同監(jiān)督、社會組織參與監(jiān)督在內的多元主體共同治理體系來作為完善措施。其次,對慈善法律行為類型進行劃分并分別研究,依照行善主體地位和作用的不同率先將其劃分為社會行善行為和國家促善行為,并以此為方向進一步對兩部分當中典型行為進行規(guī)制,具體為對社會行善行為當中的慈善募捐行為、慈善信托行為、慈善組織經營行為進行規(guī)制;對國家促善行為當中的稅收激勵行為、政府購買行為、國家嘉獎行為進行規(guī)制。最后,從靜態(tài)和動態(tài)雙重視角來剖析慈善法律責任:從靜態(tài)角度對慈善立法當中文本責任部分規(guī)定的不足進行分析并提供了完善對策;從動態(tài)角度創(chuàng)新出慈善組織內部會員訴訟制度和慈善公益訴訟制度,以期對全方位慈善追責制度的形成建言獻策。
[Abstract]:It is an indefatigable goal of charity legislation to push charity to the request of modern charity. The legislator regards the legal relationship of charity as the basis and guide to make and perfect the legislation, so it is necessary to interpret all kinds of constituent elements contained in the legal relationship of charity. With the aid of the Law of the people's Republic of China on Charity and the Law of the people's Republic of China on the Management of domestic activities of Non-Governmental organizations outside China, this paper makes a normative analysis of the various powers and rights involved in charitable legislation. At the same time, we use the three common legal elements of public law and private law, subject, behavior and responsibility, to standardize the text of charity legislation. Through combing the text of the specific norms of the existing charity legislation, a characteristic theoretical context has been sorted out, focusing on the legal connotation, the allocation of legal power and the operational effect of charitable legislation, which can be roughly summarized as follows: first, In setting up the subject of charity law, we must pay attention to the two major problems of openness and co-governance, and at the same time, we should also provide a way to solve these problems. In terms of openness, aiming at the fact that the subject of charity law is too closed at present, it mainly analyzes from the aspects of setting the threshold of the qualification of charitable organizations, granting the exemption qualification of the subject, and the rational management of foreign non-governmental organizations. Found that the reality exists in the governance process of various problems, through the construction of a charitable organization internal governance as the starting point, the community as the end of the active supervision of charitable organizations covering the mutual supervision, the government of different institutions to jointly supervise, Social organizations participate in the supervision of multiple subjects as a common governance system to improve measures. Secondly, the types of charitable legal acts are divided and studied separately. According to the different status and role of the subjects of doing good, they are first divided into social acts of good deeds and national acts for the promotion of good. And in this direction to further regulate the typical behavior in the two parts, specifically for the social charity behavior of fund-raising, charitable trust behavior, charitable organization management behavior regulation; The tax incentive behavior, the government purchase behavior and the state reward behavior are regulated. Finally, from the static and dynamic perspective to analyze the legal liability of charity: from the static point of view, the article analyzes the deficiency of the provisions of the part of the text responsibility in the charitable legislation and provides the perfect countermeasures; This paper innovates the internal member litigation system and charity public interest litigation system from the dynamic point of view, in order to make suggestions on the formation of the omni-directional charity liability system.
【學位授予單位】：江西財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.182.3

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本文編號：1903472