本文關(guān)鍵詞： 基金會 分類合理性　出處：《吉林大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：在世界經(jīng)濟(jì)的發(fā)展進(jìn)程中，積極發(fā)展慈善事業(yè)、建立公益組織成為各國面臨的重要課題。基金會是發(fā)展公益事業(yè)的重要力量，現(xiàn)階段基金會已遍布世界各個國家和地區(qū)，其涉足范圍涵蓋教科文衛(wèi)體以及環(huán)境保護(hù)、宗教和社會福利等多個領(lǐng)域。由于涉足領(lǐng)域全面并有雄厚的資金支持，其在社會發(fā)展中的地位日趨提高，重要性也愈發(fā)彰顯。因此如何有效地管理基金會并將其納入到法制軌道中來，已成為21世紀(jì)不容回避的新議題。在研究監(jiān)管與治理之前，應(yīng)首先對基金會進(jìn)行準(zhǔn)確的法律定位，并對其進(jìn)行恰當(dāng)分類。 通過研究美國與德國對于基金會的分類，我們可以發(fā)現(xiàn)，其分類均是考慮了基金會的生成情境、順應(yīng)了基金會的發(fā)展方向。美國的基金會是自下而上發(fā)展，在社會基層萌芽，根基穩(wěn)固。因此美國分別依據(jù)資金來源不同和發(fā)起者來源不同對基金會進(jìn)行分類。這樣符合自由平等的法律理念，同時有利于政府對于非公募基金會的規(guī)制。德國對于基金會分類的理論基礎(chǔ)來源于權(quán)利財團(tuán)與獨立財團(tuán)理論，通過此種分類將基金會納入到法人治理的范疇，使其按軌道運行，充分發(fā)揮基金會的積極作用。我國現(xiàn)行法規(guī)把基金會分為公募基金會與非公募基金會是由我國當(dāng)時社會大環(huán)境以及經(jīng)濟(jì)發(fā)展大背景決定的。我國長期受到計劃經(jīng)濟(jì)體制的影響，，缺乏公益慈善的思想傳統(tǒng)和制度環(huán)境的支持，實踐經(jīng)驗不足，加之民間資本日益膨脹，情急之下借鑒美國的分類方式也是可以理解的。并且這種分類方式在一定范圍內(nèi)對于規(guī)范和引導(dǎo)基金會的發(fā)展起到了積極作用。同時其局限性不容忽視，由于基金會發(fā)展迅猛，原來的分類方式具有嚴(yán)重的滯后性，并且造成對部分基金會制度上的歧視，使基金會的治理結(jié)構(gòu)出現(xiàn)問題。當(dāng)今我國欲在市場經(jīng)濟(jì)的大背景下達(dá)成社會保障的目標(biāo)，則需對基金會進(jìn)行切合實際的分類。 結(jié)合我國當(dāng)今現(xiàn)實，在法律實踐中可以拋開公募基金會與非公募基金會的傳統(tǒng)模式，嘗試將基金會分為官辦基金會、官民合助型基金會與民辦基金會。這在根本指向上符合使基金會契合法人治理結(jié)構(gòu)的目的，在具體環(huán)境上妥適于中國的政治經(jīng)濟(jì)氛圍。這種分類方式基本涵蓋了我國領(lǐng)域內(nèi)的形態(tài)各異的基金會，可以給予其相同的法律地位，可為充分發(fā)揮基金會的公益作用奠定堅實的基礎(chǔ)。恰當(dāng)?shù)姆诸愂菫榱烁玫刂卫�，我國基金會尚未形成固定的管理模式，如果將三大類基金會分而治之，嵌套法人治理的方法不失為明智之舉。在基金會治理方面，外部要保持其自身的獨立性，并與政府組織建立并維持伙伴關(guān)系；內(nèi)部要打造基金會法人治理結(jié)構(gòu)，完善配套制度。
[Abstract]:In the course of the development of the world economy, it has become an important task for all countries to actively develop philanthropy and establish public welfare organizations. The Foundation is an important force in the development of public welfare. At the present stage, the Foundation has spread throughout all countries and regions of the world. The scope of its involvement covers many fields, such as scientific, educational, cultural, health, and environmental protection, religious and social welfare, etc. Due to its comprehensive and strong financial support, its status in social development is increasing day by day. Therefore, how to manage the foundation effectively and put it on the track of the legal system has become an unavoidable new issue in 21th century. Before we study regulation and governance, we should first make an accurate legal positioning of the foundation. And it is properly classified. By studying the classification of foundations in the United States and Germany, we can find that they all take into account the context of foundation generation and conform to the development direction of foundations. The foundations in the United States develop from the bottom up and sprout at the grass-roots level of society. The foundation is solid. So the United States classifies foundations according to different sources of funding and different sources of sponsors. This is in line with the legal philosophy of freedom and equality. At the same time, it is advantageous for the government to regulate the non-public offering foundations. The theoretical basis of the German classification of foundations comes from the theory of the right consortia and the independent consortia, through which the foundations are brought into the category of corporate governance and run according to the track. Give full play to the positive role of foundations. The current laws and regulations of our country divide foundations into public foundations and non-public foundations, which are determined by the social environment and economic development of our country at that time. Our country has long been affected by the planned economic system. Lack of support from the ideological tradition and institutional environment of public charity, lack of practical experience, and the increasing expansion of private capital, It is also understandable to learn from the classification method of the United States in a hurry. Moreover, this classification method has played a positive role in standardizing and guiding the development of the foundation to a certain extent. At the same time, its limitations should not be ignored, because the foundation has developed rapidly. The original classification method has serious lag, and it causes discrimination against some foundations and causes problems in the governance structure of the foundation. Today, our country wants to achieve the goal of social security under the background of market economy. A realistic classification of foundations is required. According to the reality of our country, we can put aside the traditional mode of public and non-public foundations in legal practice, and try to divide the foundations into government-run foundations. This is in line with the purpose of making the foundation fit into the governance structure of a legal person. Suitable for China's political and economic atmosphere in specific circumstances. This classification basically covers various foundations in our country and can be given the same legal status. It can lay a solid foundation for giving full play to the commonweal role of the foundation. The proper classification is for better governance. The foundation of our country has not yet formed a fixed management model, if the three major types of foundations are divided and controlled, In the aspect of foundation governance, the exterior should maintain its own independence, establish and maintain the partnership with government organizations, and make the foundation corporate governance structure and perfect the supporting system.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D632.9

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