本文選題：慈善組織 + 立法成就　； 參考：《廣西師范大學》2016年碩士論文

【摘要】：作為當今我國社會保障體制的重要組成部分,慈善組織既是構建社會主義和諧社會的基礎,又是實踐社會主義核心價值觀的前鋒,同時還是建設小康社會的基石。改革開放以來,我國經(jīng)濟在蓬勃發(fā)展的同時也將社會貧富差距悄然拉開,困于市場經(jīng)濟的局限性,貧困弱勢群體悄然而至,地區(qū)發(fā)展不平衡的問題也不斷發(fā)生。慈善組織身為當代民事主體,既是聯(lián)系公民社會與國家之間的紐帶,也是用于減少社會摩擦的潤滑劑。完備的慈善組織法律制度不僅有助于推進我國的法制建設,推動我國的慈善事業(yè),還有助于縮小社會貧富差距、均衡地區(qū)發(fā)展差距,并促進經(jīng)濟穩(wěn)定、持續(xù)發(fā)展,社會良性發(fā)展。而良好的慈善法制環(huán)境更有助于小康社會的順利建成,“中國夢”的順利實現(xiàn)。本文以慈善組織為視角,通過運用文獻分析法、歷史考察法等方法,在對當代中國慈善組織立法存在的問題進行梳理并深入分析的基礎上,再運用比較分析法,對比國外發(fā)達國家慈善組織的先進立法經(jīng)驗,從立法的角度對我國慈善組織法律制度的完善進行研究。本文除引言、結語外,一共分為五個部分。引言闡明了選題的來源、國內(nèi)外慈善組織立法綜述以及本文的研究方法。第一部分闡述了慈善組織的一般理論,包括慈善組織的概念、特征以及我國慈善組織的發(fā)展歷程與完善慈善組織立法必要性。第二部分總結了我國慈善組織立法取得的成就,包括全國人大及其常委會制定的法律、國務院制定的行政法規(guī)、國務院職能部門頒布的部門規(guī)章以及地方性法規(guī)。第三部分討論了我國慈善組織在實體注冊、資金募集、信息公開與監(jiān)管、志愿服務與稅收立法上存在的不足。第四部分分析了我國慈善組織立法上存在不足的原因,包括政府過多干預慈善組織自治、立法對慈善組織自律性的不信任、立法層級低導致法律效果差以及立法技術低導致法律的可操作性差。第五部分列舉了外國成熟的慈善組織法律制度,并通過借鑒外國立法經(jīng)驗分別對我國慈善組織的實體注冊、資金募集、信息公開與監(jiān)管、志愿服務與稅收制度的完善提出立法建議。在結語中,就我國《慈善法》發(fā)表了自己的觀點。
[Abstract]:As an important part of China's social security system, charitable organizations are not only the foundation of building a harmonious socialist society, but also the vanguard of practicing the socialist core values, and the cornerstone of building a well-off society at the same time. Since the reform and opening up, the economic development of our country has opened the gap between the rich and the poor quietly at the same time, trapped in the limitation of market economy, the poor and vulnerable groups have come quietly, and the problems of unbalanced regional development have occurred constantly. As the contemporary civil subject, charity organization is not only the link between civil society and the state, but also the lubricant used to reduce social friction. A complete legal system of charitable organizations is not only conducive to the promotion of the legal system in our country and to the cause of charity in our country, but also helps to narrow the gap between the rich and the poor in society, to balance the regional development gap, and to promote economic stability and sustainable development. Social development is benign. The good legal environment of charity is conducive to the smooth establishment of a well-off society and the smooth realization of "Chinese Dream". In this paper, from the perspective of charitable organizations, through the use of literature analysis, historical investigation and other methods, on the basis of combing and in-depth analysis of the problems existing in the legislation of charitable organizations in contemporary China, and then using comparative analysis. Compared with the advanced legislation experience of the overseas developed countries, this paper studies the perfection of the legal system of the charity organization in our country from the angle of legislation. In addition to the introduction and conclusion, this paper is divided into five parts. The introduction clarifies the origin of the topic, the legislative review of charitable organizations at home and abroad, and the research methods of this paper. The first part describes the general theory of charitable organizations, including the concept of charitable organizations, characteristics, the development of charitable organizations in China and the need to improve the legislation of charitable organizations. The second part summarizes the achievements in the legislation of charitable organizations in China, including the laws formulated by the National people's Congress and its standing Committee, the administrative regulations formulated by the State Council, the departmental rules and regulations promulgated by the functional departments of the State Council and the local laws and regulations. The third part discusses the deficiencies in entity registration, fund raising, information publicity and supervision, voluntary service and tax legislation in China. The fourth part analyzes the reasons for the deficiencies in the legislation of charitable organizations in China, including excessive government intervention in charity organization autonomy, legislation of charity organization self-discipline distrust. Low legislative level leads to poor legal effect and low legislative technology leads to poor legal maneuverability. The fifth part enumerates the foreign mature charitable organization legal system, and through the reference foreign legislation experience to our country charitable organization entity registration, the fund collection, the information publicity and the supervision, The improvement of voluntary service and tax system puts forward legislative suggestions. In the conclusion, the author puts forward his own views on the charity law of our country.
【學位授予單位】：廣西師范大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：D922.182.3

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