【摘要】：2016年3月《中華人民共和國慈善法》和2017年3月《中華人民共和國民法總則》的相繼出臺(tái),為我國民間慈善事業(yè)的大發(fā)展迎來了新的契機(jī),然而根據(jù)現(xiàn)行《基金會(huì)管理?xiàng)l例》的規(guī)定,基金會(huì)的設(shè)立仍然只能使用現(xiàn)金進(jìn)行設(shè)立,這將極大制約企業(yè)設(shè)立企業(yè)基金會(huì)。為使各種社會(huì)資源積極投向慈善公益事業(yè),使用股權(quán)設(shè)立企業(yè)基金會(huì)是在新的發(fā)展形式下解決基金會(huì)資本來源困境而作的大膽設(shè)想。但目前無論是理論界還是實(shí)務(wù)界對(duì)以股權(quán)設(shè)立基金會(huì)還存在很多誤解,應(yīng)當(dāng)認(rèn)為股權(quán)設(shè)立企業(yè)基金會(huì)既具有合理性,也具有適格性。
[Abstract]:The successive promulgation of the Charity Law of the people's Republic of China in March 2016 and the General principles of the Civil Law of the people's Republic of China in March 2017 have ushered in a new opportunity for the great development of China's folk philanthropy. However, according to the current regulations of the Foundation, the establishment of the Foundation can only be set up in cash, which will greatly restrict the establishment of the Enterprise Foundation. In order to make all kinds of social resources actively invest in charity and public welfare, the establishment of enterprise foundation with equity is a bold idea to solve the predicament of capital source of the foundation under the new development form. However, there are still many misunderstandings about the establishment of a foundation with equity in both theoretical and practical circles. It should be considered that the establishment of an enterprise foundation by equity is not only reasonable but also appropriate.
【作者單位】： 中南民族大學(xué)法學(xué)院;
【基金】：國家社會(huì)科學(xué)基金項(xiàng)目“企業(yè)基金會(huì)設(shè)立法律問題研究”(13BFX099)
【分類號(hào)】：D632.9
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本文編號(hào)：2445770